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If the claim was not filed within that 3-year period, the
taxpayer is entitled to a refund of only those taxes paid during
the 2 years immediately preceding the filing of the refund claim.
Sec. 6511(b)(2)(B). In the case of any overpayment by a
taxpayer, the Commissioner generally may, within the applicable
period of limitations, credit the amount of such overpayment
against any tax liability of that taxpayer. Sec. 6402(a).
Petitioner’s 1997 Federal income tax return was filed on
June 24, 2001. Petitioner’s tax return is his claim for refund.
Sec. 301.6402-3(a)(1), Proced. & Admin. Regs. As they were on
the same document, petitioner’s claim was filed within 3 years of
the filing of the return for 1997 and is timely. Omohundro v.
United States, 300 F.3d 1065 (9th Cir. 2002); see also Rev. Rul.
76-511, 1976-2 C.B. 428. Petitioner is therefore allowed to
claim an amount of tax paid within the 3-year period immediately
preceding his claim. Sec. 6511(b)(2)(A).
The question is: How much, if any, tax did petitioner pay
within the 3-year period preceding his claim? Petitioner’s
overpayment is due to his claim for the earned income credit of
$3,656 on the 1997 tax return. The earned income credit is
deemed paid by the taxpayer on the due date of the return.
Israel v. United States, 356 F.3d 221, 225 (2d Cir. 2004); Little
v. Commissioner, T.C. Memo. 1995-1. Petitioner, therefore, is
deemed to have paid his tax for 1997 on April 15, 1998. Secs.
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Last modified: November 10, 2007