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mailed within 3 years after the filing of the return, the amount
of the credit or refund may not exceed the amount of tax paid
during the 2 years immediately preceding the date the notice of
deficiency was mailed. See sec. 6511(b)(2)(A) and (B).
If section 6512(b)(3)(B) applies, as respondent contends it
does, the Court lacks jurisdiction to determine a refund or
credit of the overpayment at issue in this case. The notice of
deficiency was mailed on March 22, 2005, and within 3 years after
petitioner filed the delinquent return. Under respondent’s
theory, the “look-back” period (consisting of 3 years, plus the
period of the extension of time for filing that petitioner
received for his 2000 tax return) extends back to November 22,
2001. Petitioner’s overpayment was made on April 15, 2001, and
therefore, according to respondent, falls outside the “look-back”
period. Absent application of another provision, respondent
argues that the Court lacks jurisdiction to determine a refund or
credit of the overpayment in issue in this case.
However, section 6512(b)(3)(C) allows the Court to determine
a credit or refund of an overpayment in some situations in which
a taxpayer has actually filed a claim for a refund before the
notice of deficiency was issued. In such a case, the end of the
“look-back” period is determined not by the date the notice of
deficiency was mailed, but by the date on which the claim for
refund was filed.
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Last modified: November 10, 2007