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that the refunded amount was paid “within the period which would
be applicable under section 6511(b)(2) * * *, if on the date of
the mailing of the notice of deficiency a claim had been filed
(whether or not filed) stating the grounds upon which the Tax
Court finds that there is an overpayment”.
For taxable years ended before August 6, 1997, the period of
section 6511(b)(2) that was applicable in a case such as this was
the 2-year period of section 6511(b)(2)(B). Commissioner v.
Lundy, 516 U.S. 235 (1996); see also Healer v. Commissioner,
115 T.C. 316 (2000). For taxable years ended after August 5,
1997, however, the Taxpayer Relief Act of 1997, Pub. L. 105-34,
sec. 1282(a) and (b), 111 Stat. 1037, added to section 6512(b)
flush language that in certain cases lengthened this 2-year
period. That language provides that the applicable period under
section 6511(a) and (b)(2) is 3 years “In a case described in
subparagraph (B) [of section 6512(b)(3)] where the date of the
mailing of the notice of deficiency is during the third year
after the due date (with extensions) for filing the return of tax
and no return was filed before such date”.2 Thus, in a case of a
taxpayer such as petitioner who as of the date of the mailing of
a notice of deficiency had not filed a Federal income tax return
for a taxable year ended after August 5, 1997, but who has
2 We are unaware of any case in which a Court has applied
the 3-year rule described in this flush language.
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Last modified: May 25, 2011