- 4 -
1998 tax return.2 The 1998 tax return reflected an overpayment
of $1,686 and sought to apply the payment to the 1999 tax year.
On the 1999 return petitioner and his wife sought to apply an
overpayment of $7,023 to the 2000 tax year.
As a result of the meeting and after considering the copy of
the purported return, respondent reduced the 1999 deficiency to
$4,976, which amount petitioner concedes. Because the parties
agree that petitioner’s withholding credits and estimated tax
payments exceed the amount of tax due as redetermined, the
question is whether petitioner is entitled to a refund of an
overpayment in the amount of $361 for the 1999 taxable year. The
only issue related to this overpayment is whether it is time
barred by section 6511(b)(2).
Petitioner claims that he is entitled to a determination of
an overpayment of his 1999 Federal income tax and that the
overpayment should be refunded to him. Respondent contends that
petitioner is not entitled to a refund of an overpayment because
of the limitations of sections 6511 and 6512(b).
Pursuant to section 6512(b)(1), we have jurisdiction to
determine the existence and amount of any overpayment of tax to
be credited or refunded for years that are properly before us.
However, if a taxpayer did not file a return before the notice of
2 The IRS filed this as petitioner’s 1998 return on Feb.
17, 2004.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011