Judge Albert G. (“Scholar Al”) Lauber is sympathetic to the plight of Michael J. Golden, T. C. Memo. 2023-103, filed 8/10/23, who was “unable to timely file his 2015 return because of the ‘double load’ placed upon him while he was working simultaneously as a program manager in the civilian sector and as a senior military officer in the United States Navy Reserve.” T. C. Memo. 2023-103, at pp. 4-5.

But alas, Section 6512(b)(3) limits Judge Scholar Al to finding neither deficiency nor overpayment. As MJG didn’t file his 2015 return until after IRS had sent him a SNOD based on third-party reporting in 2021, he is locked into the two-years-from-payment lookback. While the late-filed return does show a $5K overpayment, Appeals increased the overpayment to $6K. T. C. Memo 2023-103, at p. 2.

Problem is, all the overpayment is based on withholdings.

Judge Scholar Al judge-‘splains. “Petitioner’s tax payments for tax year 2015… consisted entirely of withholding from his wages. Under section 6513(b)(1), income tax deducted and withheld from an employee’s wages is deemed to have been paid on April 15 of the following tax year—in petitioner’s case, April 15, 2016. Because this date was almost five years (and thus more than two years) before the date on which the notice of deficiency was issued, we lack jurisdiction to determine a refund of petitioner’s overpayment.” T. C. Memo. 2023-103, at p. 4.

One can’t help sympathizing with “‘loyal and law- bidding [sic] citizens’ like him.” T. C. Memo. 2023-103, at p. 5.