Perry C. Krape - Page 8

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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           

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