Reynoso v. United States

Summarized by:

  • Court: 9th Circuit Court of Appeals Archives
  • Area(s) of Law: Tax Law
  • Date Filed: 08-28-2012
  • Case #: 11-15181
  • Judge(s)/Court Below: Circuit Judge N.R. Smith for the Court; Circuit Judges Reinhardt and Clifton
  • Full Text Opinion

"A taxpayer's claim for credit of an overpayment is limited to the amount of the overpayment made within of the applicable look-back period in § 6511(b)(2)(A) of the Internal Revenue Code." "Any claim for refund based on an amount claimed as a credit but paid outside of the § 6511(b)(2)(A) look-back period is time barred and uncollectible."

Although he made tax payments in 1999, 2000, and 2001, Reynoso failed to file tax returns. Following an extension, Reynoso filed the returns in 2007 and 2008. In 2009, the IRS erroneously applied an overpayment of the 1999 taxes in the amount of $117,527 to his 2000 tax account. In 2010 "Reynoso filed suit to recover the asserted overpayments... including the $117,527 overpayment." On appeal, the parties contest only that portion of the refund, disputing whether the claim for credit was time-barred under § 6511, the applicability of § 6513(d) and § 7422, and the effect of the 2009 credit. Sections 6511(a) and (b) require claims for credit and refund to be filed within specified times after the date of the actual overpayment. Because these two statutes both apply, Reynoso's arguments that a timely claim following his filings in 2007 and 2008 should suffice are ineffective. Further, because Reynoso failed to make his claims within the 3 year period following the due dates of his 1999 and 2000 taxes, §6513 also does not apply. Reynoso's next argument fails because "Section 7422(d) does not establish the date an overpayment is deemed paid for purposes of §6511(b)(2)(A)." Finally, the erroneous credit made by the IRS in 2009 does not change the outcome "because the filing of a timely refund claim is jurisdictional and cannot be waived." AFFIRMED.

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