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6513(b)(1), the overpayment was deemed to have been made on April
15, 1973, which was not a payment made within the 3-year period
immediately preceding April 30, 1976, the date the claim was
filed. Therefore, reasoned the ruling, although the claim for
refund was timely filed, allowance of the refund was specifically
barred by the provisions of section 6511(b)(2)(A), which limits
the amount of the allowable refund to the amount paid within the
period immediately preceding the filing of the claim, equal to 3
years plus any extension of time for filing the return.
Rev. Rul. 76-511 goes on to point out that if the taxpayer
had filed his 1972 return on April 1, 1976, for example, the
refund would have been allowable since the overpayment would have
been made within the 3-year period immediately preceding the
filing of the claim.
Petitioner’s claim for credit was included in his 1991 tax
return and was considered filed on the same date as the return.
Section 301.6402-3(b)(5), Proced. & Admin. Regs. As such,
petitioner’s claim for credit was timely filed.
The look-back period of section 6511(b)(2)(A) is applicable
to petitioner since he filed his claim for credit during the 3-
year period prescribed for timely filing of a claim in section
6511(a). However, as previously stated, section 6511(b)(2)(A)
provides that “the amount of the credit or refund shall not
exceed the portion of the tax paid within the period, immediately
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