Cite as: 516 U. S. 235 (1996)
Thomas, J., dissenting
Rev. Rul. 76-511, 1976-2 Cum. Bull., at 429). The majority assumes that this interpretation of § 6511 is correct. See ante, at 251-252. Under this reading of § 6511, Lundy would have received a 3-year look-back period and a refund if he had filed a suit in a district court or the Court of Federal Claims, rather than filing a petition in the Tax Court.2
The harder step is determining whether the Service's interpretation of § 6511 itself is correct. Arguably, § 6511(a) is ambiguous as to what point in time is relevant in determining whether "no return was filed." The Ninth Circuit has held in Miller v. United States, 38 F. 3d 473, 475 (1994), that "[t]he point at which one must determine whether a return has or has not been filed [for purposes of § 6511(a)] must be two years after payment" of the taxes.
Congress' intent on this issue is difficult to discern. There is reason to think that Congress simply did not consider how being delinquent in filing a return would affect a taxpayer's right to recover a refund—in any forum. It appears that Congress chose the 3-year limitation period in § 6511(a) to correspond with the amount of time the Government has to make an assessment. See S. Rep. No. 1983, 85th Cong., 2d Sess., 98-99 (1958). As construed by the Service in Revenue Ruling 76-511, subsection (a) of § 6511 does create a limitation period for any taxpayer that will correspond with the period for assessment: the taxpayer has three years from the time he files his return to file a claim, and the Government usually has three years from the time the taxpayer files a return, for assessment. However, in cases where the taxpayer does not timely file his return, subsection (b) takes back the symmetry that subsection (a) bestows. In those
2 The Commissioner concedes that Lundy's actual return constituted a claim for refund, see 26 CFR § 301.6402-3(a)(5) (1995); Rev. Rul. 76-511, 1976-2 Cum. Bull. 428, and "provided a sufficient basis for the determination of [his] correct liability," Brief for Petitioner 17, n. 6. The Commissioner also agrees that if Lundy receives a 3-year look-back period measured from the date of his actual return, then he will receive his refund.
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