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paid is somewhat mitigated in that a refund available under section
6015(g)(1) may be limited by section 6511, 6512(b), 7121, or 7122.
b. Limitations of Section 6511
Respondent argues that should this Court follow the holding in
Flores v. United States, supra, then petitioner’s refund for
amounts paid on the unpaid 1989 tax liability would be limited by
sections 6015(g)(1) and 6511.
Section 6015(g)(1) provides, in pertinent part, that
“notwithstanding any other law or rule of law (other than section
6511, 6512(b), 7121, or 7122), credit or refund shall be allowed or
made to the extent attributable to the application of this
section”. Since we have held that section 6015 applies to the
entire liability and that petitioner is entitled to relief with
respect to the entire liability, the only limitations on the refund
are those set forth in sections 6511, 6512(b), 7121, and 7122. The
only limitation applicable in this case is section 6511.14 As
relevant to this case, section 6511 requires that a claim for
credit or refund of an overpayment of any tax in respect of which
the taxpayer is required to file a return must be filed 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 later.
14 Sec. 6512(b) limits the amount of a refund in a
deficiency proceeding. Sec. 7121 applies to cases involving
closing agreements, and sec. 7122 applies to cases involving
compromises.
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