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seeks a refund in the Tax Court * * * does not need to actually
file a claim for refund with the IRS; the taxpayer need only show
that the tax to be refunded was paid during the applicable look-
back period.” Id. at 241.
Section 6511(b) limits the amount of tax to be refunded to
two “look-back” periods: (1) If the claim is filed within 3
years from the time the return was filed, then the taxpayer is
entitled to a refund of the portion of the tax paid within the 3
years immediately preceding the filing of the claim (plus the
period of any extensions of time for filing the return); or (2)
if the claim is not filed within that 3-year period, then the
taxpayer is entitled to a refund of only that “portion of the tax
paid during the 2 years immediately preceding the filing of the
claim.” Sec. 6511(b)(2)(A) and (B); see Commissioner v. Lundy,
supra at 240. The U.S. Supreme Court held that where the
taxpayer does not file a return or claim for refund before the
Commissioner issues the notice of deficiency, the 2-year look-
back period applies, measured from the date of the mailing of the
notice of deficiency.4 Commissioner v. Lundy, supra at 253.
4In Commissioner v. Lundy, supra, the taxpayers had income
tax withholdings greater than their liability for the taxable
year 1987. The Lundys failed to file timely their 1987 return.
In September of 1990, the Commissioner issued a notice of
deficiency. In December of 1990, the Lundys filed their 1987
income tax return and therein claimed a refund. Immediately
thereafter, the Lundys filed a petition with this Court. The
Commissioner argued that this Court lacked jurisdiction to award
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