Perry C. Krape - Page 9

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               The delinquent return did not give any notice of                       
          petitioner’s alleged claim for refund or the basis thereof, and             
          the circumstances surrounding the filing of that return do not              
          alter that conclusion.  The delinquent return therefore does not            
          form the basis of a claim for refund, and section 6512(b)(3)(B)             
          applies.  Accordingly, the Court lacks jurisdiction to determine            
          a refund or credit of the overpayment at issue.  We reject                  
          petitioner’s sole objection to respondent’s motion, and we shall            
          grant respondent’s motion.                                                  
               To reflect the foregoing,                                              

                                                  An appropriate order and            
                                             decision will be entered.                

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Last modified: November 10, 2007