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provides:
SEC. 6512(b)(3). Limit on amount of credit or
refund.--No such credit or refund shall be allowed or
made of any portion of the tax unless the Tax Court
determines as part of its decision that such portion
was paid--
* * * * * * *
(B) within the period which would be
applicable under section 6511(b)(2), (c), or (d),
if on the date of the mailing of the notice of
deficiency a claim had been filed (whether or not
filed)* * *
Although “not elegant,” the statutory scheme is straightforward.
Commissioner v. Lundy, 516 U.S. 235, 242 (1996). “[A]ll that
matters for the proper application of �6512(b)(3)(B) is that the
‘claim’ contemplated in that section be treated as the only
mechanism for determining whether a taxpayer can recover a
refund.” Id. at 242. Thus, the statute defines the limitation
relevant here, by incorporating the “look-back” provisions found
in section 6511(b) and “directs the Tax Court to determine the
applicable period by inquiring into the timeliness of a
hypothetical claim for refund filed ‘on the date of the mailing
of the notice of deficiency.’”3 Id. at 242. “[A] taxpayer who
3Generally, sec. 6511 dictates the period in which a
taxpayer must claim a refund or credit for overpaid taxes. The
taxpayer must file a claim for 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) and (b)(1); see Commissioner v.
Lundy, 516 U.S. 235, 240 (1996).
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Last modified: May 25, 2011