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section 6513(b)(2), which, by virtue of that status, constitutes
a payment as a matter of law. In so doing, we declined to follow
England v. United States, 760 F. Supp. 186 (D. Kan. 1991), and
Batton v. United States, 60 AFTR 2d 87-5983, 87-2 USTC par. 9622
(D. Md. 1987), in which the respective courts accepted that
argument based on the reference to “amount properly estimated as
tax” in section 1.6081-4(a)(4), Income Tax Regs.7 In particular,
we stated:
We conclude that the language “amount properly
estimated as tax” under section 1.6081-4(a)(4), Income
Tax Regs., is not synonymous with, nor covered by, the
language regarding estimated tax payments under
sections 6015[8] and 6513(b)(2). The operative
provision, therefore, of section 6513(b)(2) (that deems
any and all payments of estimated taxes as paid, as a
matter of law, as of the due date of the related income
tax returns) is not applicable to petitioners’
remittance under section 1.6081-4(a)(4), Income Tax
Regs., of the $25,000 submitted with petitioners’ Form
4868 extension request.
Risman v. Commissioner, supra at 202. We looked instead to the
7 In an earlier case, the Court of Appeals for the Tenth
Circuit had concluded, without specific reference to the language
of sec. 1.6081-4(a)(4), Income Tax Regs., that sec. 6513(b)(2)
applied to the Form 4868 remittance at issue in that case.
Weigand v. United States, 760 F.2d 1072, 1074 (10th Cir. 1985).
We construed Weigand as assuming, without holding, that a Form
4868 remittance is a payment of estimated income tax within the
purview of sec. 6513(b)(2). Risman v. Commissioner, 100 T.C.
191, 200 n.4 (1993). The district court in England v. United
States, 760 F. Supp. 186 (D. Kan. 1991) (which was appealable to
the Tenth Circuit) apparently had reached the same conclusion, as
it did not rely on Weigand in its analysis.
8 Former sec. 6015 required individuals in certain
circumstances to file annual declarations of estimated income
tax.
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