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the outstanding liability for 1997. For section 6511(a) to not
serve as a bar, petitioner needed to file either a claim for
credit or a claim for refund within the later of 3 years of when
he filed his 1985 return or 2 years of the 1986 payment. He did
neither.
Petitioner also contends that his 1995 payment is another
source of overpayment that may be applied to offset his
outstanding liability for 1997. However, the record indicates
that this amount was part of the $11,186.78 of excess credits for
the 1994 taxable year used to offset the tax liability for 1995.
This offset was consistent with petitioner’s request and was done
by respondent under the authority of section 6402(a). If
petitioner intended the 1995 payment to be used as an offset of
his 1997 outstanding liability, then section 6511(a) serves as a
bar. Petitioner failed to file a claim for credit or refund by
May 14, 2000.10 Even if we were to treat the 1994 return as a
claim for credit or refund instead of as a return, petitioner
would run afoul of the 2-year look-back period under section
6511(b)(2)(B), because the 1995 payment of February 23, 1995, did
not fall within the 2-year period immediately preceding the
filing of his claim on May 14, 1997.
10 May 14, 2000, represents the date that is 3 years from
the date the 1994 return was filed. Two years from petitioner’s
1995 payment is Feb. 23, 1997.
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