- 4 - 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.Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011