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At some later point, petitioner presented information with
respect to itemized deductions, and the parties appear to agree
that the deficiency is $9,344 and that there was excess
withholding for 1999 in the amount of $5,783.
Because the parties agree that petitioner’s withholding
credits exceed the amount of tax due as redetermined, the
question is whether petitioner is entitled to a refund of an
overpayment in the amount of $5,783 for the 1999 taxable year.
The only issue related to this overpayment is whether it is time
barred by section 6511(b)(2).
Petitioner claims that he is entitled to a determination of
an overpayment of his 1999 Federal income tax and that the
overpayment should be refunded to him. Respondent contends that
petitioner is not entitled to a refund of an overpayment because
of the limitations of sections 6511 and 6512(b). In response,
petitioner asserts that respondent deliberately timed the notice
of deficiency so as to prevent petitioner from obtaining credit
for the overpayment of tax.
Pursuant to section 6512(b)(1), we have jurisdiction to
determine the existence and amount of any overpayment of tax to
be credited or refunded for years that are properly before us.
However, if a taxpayer did not file a return before the notice of
deficiency was mailed, the amount of the credit or refund is
limited to the taxes paid during the 2-year period prior to the
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Last modified: May 25, 2011