254
Thomas, J., dissenting
corporates the look-back periods of § 6511 for proceedings to recover a refund in Tax Court. Section 6512(b)(3)(B) also contains some language that permits a taxpayer in certain circumstances to collect a refund although he has not actually filed an administrative claim (or has not filed one in what would be a timely fashion under § 6511(a)). Because in my opinion nothing in § 6512(b)(3)(B) suggests that Congress intended to shorten the look-back period in a proceeding in Tax Court, I would hold that Lundy is entitled to his refund.
I
Since 1976, the Service has taken the position that if a taxpayer files a delinquent return containing an accurate claim 1 for a refund within three years after the date on which the tax is deemed to have been overwithheld from his pay, then he can obtain a refund of that tax. See Rev. Rul. 76-511, 1976-2 Cum. Bull. 428 (construing 26 U. S. C. § 6511(a)). This is because "[a] return shall be a claim for refund if it contains a statement setting forth the amount determined as an overpayment and advising that such amount shall be refunded to the taxpayer," Rev. Rul. 76-511, 1976-2 Cum. Bull., at 428, and because a claim filed simultaneously with a return is filed "within 3 years from the time the return was filed" under 26 U. S. C. § 6511(a). The net effect of the interpretation of §§ 6511(a) and (b) adopted in Revenue Ruling 76-511 is that "if (i) a return is filed more than two but less than three years after it is due and (ii) a refund claim is filed contemporaneously or subsequently, 'the refund would [be] allowable since the overpayment would have been made within the 3-year period immediately preceding the filing of the claim.' " Brief for Petitioner 29, n. 11 (quoting
1 I use the term "accurate claim" throughout to describe a claim for refund that (1) states the legally sufficient ground upon which the taxpayer eventually attempts to recover, and (2) contains enough detail to allow the taxpayer to obtain a refund in a district court or the Court of Federal Claims under 26 CFR § 301.6402-2(b)(1) (1995).
Page: Index Previous 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 NextLast modified: October 4, 2007