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petitioned this Court seeking an overpayment for that year,
section 6512(b) allows the taxpayer to receive that overpayment
to the extent that it relates to amounts paid within 3 years of
the notice of deficiency. See also H. Conf. Rept. 105-220, at
701 (1997), 1997-4 C.B. (Vol. 2) 1457, 2171:
The House bill permits taxpayers who initially
fail to file a return, but who receive a notice of
deficiency and file suit to contest it in Tax Court
during the third year after the return due date, to
obtain a refund of excessive amounts paid within the
3-year period prior to the date of the deficiency
notice.
Pursuant to section 6513(b)(1), the $270 that was withheld
from petitioner’s interest income was considered paid to the
Commissioner by petitioner on April 15, 2000. Accordingly, in
order for petitioner to prevail as to his 1999 overpayment,
(1) the relevant notice of deficiency must have been mailed to
him during the third year after the due date of his 1999 return
and (2) he must have paid the $270 within 3 years of the mailing
of the notice of deficiency. Given that the notice of deficiency
was in fact mailed within the applicable period and that
petitioner was considered during the applicable period to have
paid the $270 to the Commissioner, we hold that petitioner is
entitled to the $270 overpayment.
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Last modified: May 25, 2011