- 4 -
return does not constitute a claim for refund, and that the Court
is therefore precluded from determining a credit or refund of the
overpayment pursuant to section 6512(b)(3)(B).
If a notice of deficiency is issued to a taxpayer for a
particular taxable period and the taxpayer files a timely
petition in this Court claiming an overpayment for that taxable
period, that overpayment may be refunded or credited only as
provided in section 6512(b). Sec. 6512(b); Jackson v.
Commissioner, T.C. Memo. 2002-44; sec. 301.6512-1(a), Proced. &
Admin. Regs. With respect to a taxpayer’s claim to an
overpayment in a proceeding before this Court, the requirements
of section 6512(b) are jurisdictional. Commissioner v. Lundy,
516 U.S. 235 (1996); Harlan v. Commissioner, 116 T.C. 31, 32 n.2
(2001). Petitioner bears the burden of proving that his claimed
overpayments are refundable under section 6512(b). Rule
142(a)(1).
Section 6512(b)(3) limits the Court’s ability to order a
credit or refund of an overpayment. Under section 6512(b)(3)(B),
if a notice of deficiency is mailed within 3 years from the time
the return was filed, the Court may order a credit or refund of
an overpayment if the overpayment was made within the 3-year
period immediately preceding the date of the mailing of the
notice of deficiency, plus the period of any extension of time
for filing the return. If the notice of deficiency was not
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: November 10, 2007