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petitioner may challenge the existence or amount of the
underlying tax liability. Sec. 6330(c)(2)(B); Downing v.
Commissioner, 118 T.C. 22, 28 (2002). Since the validity of the
underlying tax liability is properly at issue, we review
respondent’s determination de novo. Landry v. Commissioner, 116
T.C. 60, 62 (2001).
II. Limitations on Credit or Refund Claims
Section 6511 contains two separate timeliness provisions for
credit or refund claims. Section 6511(b)(1) establishes a
prescribed period for filing a claim. Section 6511(b)(2)(A)
creates look-back periods, which provide a ceiling limitation on
the amount of allowable credit or refund. Commissioner v. Lundy,
516 U.S. 235, 239-240 (1996).
Section 6511(b)(1) incorporates the filing deadline of
section 6511(a), which provides that the taxpayer must file a
claim for credit or refund “within 3 years from the time the
return was filed or 2 years from the time the tax was paid,
whichever of such periods expires the later, or if no return was
filed by the taxpayer, within 2 years from the time the tax was
paid.” Sec. 6511(a).
The two periods provided by section 6511(b)(2)(A)
(subparagraph (B) and (C) provide look-back periods not relevant
here) are (x) that the refund claim must be filed within the 3-
year period prescribed in subsection (a), and (y) the allowable
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