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judgment is made, the adverse party “must set forth specific
facts showing that there is a genuine issue for trial.”
Standard of Review
A taxpayer may raise challenges “to the existence or amount
of the underlying tax liability” in a section 6330 proceeding if
he “did not receive any statutory notice of deficiency for such
tax liability or did not otherwise have an opportunity to dispute
such tax liability.” Sec. 6330(c)(2)(B). Petitioner did not
receive a statutory notice of deficiency in this case. Where
the validity of the underlying tax liability is properly at
issue, this Court reviews the matter de novo. Davis v.
Commissioner, 115 T.C. 35, 39 (2000).
Limitations on Refunds and Credits
The amount of a credit or refund is limited by two “look-
back” periods. Commissioner v. Lundy, 516 U.S. 235, 239-240
(1996). A claim for credit or refund of an overpayment of any
tax “shall be filed by the taxpayer”: (1) Within 3 years from
the time the return was filed, or (2) within 2 years from the
time the tax was paid, whichever of those periods expires later.
Sec. 6511(a). Under the 3-year look-back period, if the claim
was filed within 3 years of the filing of the return, then the
taxpayer is entitled to a refund of taxes paid within 3 years
immediately preceding the filing of the claim, plus the period of
any extension of time for filing the return. Sec. 6511(b)(2)(A).
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Last modified: November 10, 2007