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or rule of law (other than section 6511, 6512(b), 7121, or
7122)”. Respondent asserts that the refund of the overpayment is
barred under section 6511 since the claim was made more than 3
years after the return was filed and more than 2 years from the
time the tax was paid. Petitioner does not appear to dispute the
facts or respondent’s assertion, but argues that the Internal
Revenue Code is unfair and inconsistent.
A claim for credit or refund of an overpayment of any tax
shall be filed by the taxpayer within 3 years from the time the
return was filed or 2 years from the time the tax was paid,
whichever of those periods expires later, or if no return was
filed by the taxpayer, within 2 years from the time the tax was
paid. Sec. 6511(a).
The amount of credit or refund is not unlimited and is
subject to two “look-back” periods. Commissioner v. Lundy, 516
U.S. 235, 239-240 (1996). Under the 3-year look-back period, if
the claim was filed within 3 years of the filing of the return,
then the taxpayer is entitled to a refund of taxes paid within 3
years immediately preceding the filing of the claim, plus the
period of any extension of time for filing the return. Sec.
6511(b)(2)(A). Under the 2-year look-back period, if the claim
was not filed within that 3-year period, then the taxpayer is
entitled to a refund of only those taxes paid during the 2 years
immediately preceding the filing of the refund claim. Sec.
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Last modified: May 25, 2011