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6012, 6072. Petitioner filed his claim for refund on June 24,
2001. Since no portion of the earned income credit is deemed
paid within the 3-year period preceding the filing of his claim
for refund or credit, a refund or credit of the payment is
barred. Sec. 6511(b)(2)(A).
Petitioner argues that there is no information on the return
stating that there is a “time limit” on filing a tax return to
claim a refund. Petitioner’s observation may be true but is,
nevertheless, of no legal consequence. “[T]hose who deal with
the Government are charged with knowledge of applicable statutes
and regulations.” Boulez v. Commissioner, 810 F.2d 209, 219 n.68
(D.C. Cir. 1987), affg. 76 T.C. 209 (1981); see also Fed. Crop
Ins. Corp. v. Merrill, 332 U.S. 380 (1947). Petitioner is
presumed to know that his Federal income tax return for 1997 was
due to be filed by April 15, 1998. Petitioner is also presumed
to know that it had to be filed by April 16, 2001, in order to
claim a refund or credit for the overpayment in 1998.
Petitioner is not entitled to a refund of the payment with
respect to the 1997 tax year deemed made on April 15, 1998; it is
barred under section 6511(b)(2)(A). Because the overpayment for
1997 is barred, it cannot be used as a payment or credit for any
part of the tax due for 1998.
Petitioner also challenges respondent’s assertion of the
addition to tax under section 6651(a)(1) for his failure to
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