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