Judge Kathleen Kerrigan clarifies that a return (if it is a return) only needs to be filed with the proper IRS office to beat the Section 6511(b)(1) three-year cutoff for a credit or refund. If IRS doesn’t accept or process the return, mox nix.

So James Forrest Willetts, 2021 T.C. Sum. Op. 39, filed 11/22/21*, is going to get a credit or refund of his $1533 overpayment. Or whatever’s left after the Rule 155 beancount, because Jim was almost three (count ’em, almost three) years late with the return.

IRS claims they didn’t accept Jim’s return because it looked like he was a victim if identity theft, but either they didn’t tell Jim or he didn’t understand until IRS sent him an AUR and he resubmitted the same return he’d sent before. IRS bought his numbers then.

IRS doesn’t dispute that Jim’s return satisfied Beard and was legit at least as to AGI. But they claim Jim resubmitted late.

“A return is considered filed when it is ‘delivered, in the appropriate form, to the specific individual or individuals identified in the Code or Regulations.’ Allnutt v. Commissioner, 523 F.3d 406, 413 (4th Cir. 2008), aff’g T.C. Memo. 2002-311; see also sec. 7502 (implicitly equating filing with delivery). A valid return is deemed filed on the day it is delivered, regardless of whether it is accepted by the Commissioner. See Blount v. Commissioner, 86 T.C. 383, 387 (1986) (holding that the period of limitation begins to run when a valid return is delivered to the Commissioner, whether or not accepted).” 2021 T. C. Sum. Op. 39, at p. 6.

The return claimed the refund, and therefore beat the Lookback clock by a couple months (hi, Judge Holmes).

Judge Kerrigan says explicitly at p. 7 that Jim gets $1533, so why a Rule 155?

*James Forrest Willetts 2021 T C Sum Op[ 39 11 22 21