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v. Commissioner, 114 T.C. 324, 326-328 (2000). Here, respondent
determined that petitioner is entitled to relief under section
6015(b). Since petitioner is entitled to relief under section
6015, petitioner “wants all her money back”.
Section 6015(g)(1) provides that in general, a credit or
refund shall be allowed to the extent it is attributable to the
operation of section 6015, except to the extent that it may be
affected by other specified sections, including sections 6511 and
6512(b). Respondent asserts that the refund for 1997, paid by
offset of the overpayment for 2000, is barred under section 6511
since the claim for refund was made more than 3 years after the
return was filed and more than 2 years from the time the tax was
paid. The Court agrees with respondent.
The amount of credit or refund is subject to two "look-back"
periods. Commissioner v. Lundy, 516 U.S. 235, 239-240 (1996). A
claim for credit or refund of an overpayment of any tax shall be
filed by the taxpayer: (1) Within 3 years from the time the
return was filed, or (2) within 2 years from the time the tax was
paid, whichever of those periods expires later. Sec. 6511(a).
Under the 3-year look-back period, if the claim was filed within
3 years of the filing of the return, then the taxpayer is
entitled to a refund of taxes paid within 3 years immediately
preceding the filing of the claim, plus the period of any
extension of time for filing the return. Sec. 6511(b)(2)(A).
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