Case: Refund of Tax Overpayment Barred by Late Filing of Refund Claim (T.C. Memo) (IRC §6511)

Refund of petitioner’s overpayment of income tax for the 2015 tax year was not permissible because petitioner’s refund claim occurred more than two years after the tax was paid, the U.S. Tax Court held in a memorandum opinion, granting the Commissioner’s motion for summary judgment. Because Petitioner did not file a timely income tax return for 2015, the IRS prepared a substitute for return (SFR) based on third-party reporting, determined a tax liability in excess of withholding from wages, and issued a notice of deficiency on April 5, 2021. On April 19, 2021, petitioner filed a return for 2015 showing ...