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known that a refund claim was being made. Turco v. Commissioner,
T.C. Memo. 1997-564. A writing may constitute an informal refund
claim if it gives notice fairly advising the Commissioner of the
nature of the taxpayer’s claim. United States v. Kales, 314 U.S.
186, 194 (1941).
The delinquent return does not form the basis of an informal
claim for refund. The delinquent return shows tax due of
$248,805. Although the delinquent return erroneously sought a
refund of $1,195--an amount less than the refund of $23,805 to
which respondent has stipulated--the return does not give any
notice of the overpayment amount petitioner now seeks or of any
basis for such a claim.
Moreover, the circumstances surrounding petitioner’s filing
of the delinquent return indicate that the delinquent return does
not constitute a claim for refund. As noted supra, petitioner
actually made an additional payment toward the amount of tax
shown on the delinquent return approximately 3 months after
petitioner filed the delinquent return. Petitioner has not
shown--or even alleged--that he maintained any protest to the
payment of additional tax. It need hardly be noted that
petitioner’s voluntary payment of more tax shortly after filing
the delinquent return tends to indicate that he was not
simultaneously pursuing a claim that he had already paid too much
tax.
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Last modified: November 10, 2007