- 19 -
generally limited to the portion of the tax paid within the 3
years immediately before the claim was filed; (2) for claims not
filed within 3 years of filing the return, the refund is
generally limited to the portion of the tax paid during the 2
years immediately before the claim was filed. See Commissioner
v. Lundy, 516 U.S. 235, 240 (1996). Section 6512(b)(3) generally
incorporates these rules where taxpayers who challenge deficiency
notices in Tax Court are found to be entitled to refunds.
By contrast, section 6330 incorporates no such limitations
on the allowance of tax refunds or credits. There is no
indication that in enacting section 6330, Congress intended, sub
silentio, to provide taxpayers a back-door route to tax refunds
and credits free of these longstanding and well-established
limitations. Nor, in light of the detailed and comprehensive
codification of such limitations in sections 6511 and 6512(b), do
we believe that Congress would have intended that such
limitations should arise by inference in section 6330 with
respect to claims for tax refunds or credits as to which our
jurisdiction would similarly arise under section 6330, if at all,
only by inference. Consequently, we are led to the conclusion
that Congress did not intend section 6330 to provide for the
allowance of tax refunds and credits.
Petitioner’s claim for a refund is based at least partly on
her claim that she does not owe at least some of the assessed
Page: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 NextLast modified: May 25, 2011