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6511(b)(2)(B). And if no claim is filed, the credit or refund
cannot exceed the amount that would be allowable under section
6511(b)(2)(A) or (B) if a claim were filed on the date the credit
or refund is allowed. Sec. 6511(b)(2)(C).
Moreover, in the case of any overpayment by a taxpayer, the
Commissioner generally may, within the applicable period of
limitations, credit the amount of such overpayment against any
tax liability of that taxpayer. Sec. 6402(a).
The 1979 Federal income tax return was filed on April 15,
1980. A refund claim was not filed within 3 years of the date of
filing of the return. A payment of the 1979 tax liability was
made on April 15, 1993, when the overpayment due for the taxable
year 1992 was offset and applied to the 1979 tax liability. A
claim for a refund was not filed within 2 years of that payment.
As indicated, the request for relief on Form 8857 was submitted
on December 18, 2000. Attached to the request is a letter from
petitioner to respondent dated December 13, 2000.
As noted by respondent, the situation in this case differs
from the facts and holding in Washington v. Commissioner, 120
T.C. 137, 162 (2003), where the Court found that letters
previously written by the taxpayer to the Commissioner
constituted a request for relief and encompassed a request for
refund within 2 years of payment of a portion of the tax. There
is nothing in this record from which the Court could conclude
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