Zeier
Zeier v. United States Internal Revenue Service
Opinion
Lead Opinion
Nelson, J.
The Internal Revenue Service (“IRS”) appeals the district court’s grant of a tax refund to the Zeier estate (“the estate”). The IRS contends that the court lacked jurisdiction to grant the refund, since 26 U.S.C. § 6511 (a) provides that a refund claim must be filed within three years from the time an estate tax return was filed or two years from the time the tax was paid, whichever expires later. 1 In addition, the IRS contends that *1362 the court lacked jurisdiction to grant the refund even if the refund claim was timely filed under § 6511(a), since 26 U.S.C. § 6511 (b)(2)(A) provides that a taxpayer cannot receive a refund for payments made more than three years prior to the refund claim. 2 We reverse the judgment of the court.
FACTUAL AND PROCEDURAL BACKGROUND
John A. Zeier died on April 16, 1983. His estate tax return was initially due on January 16,1984, but the estate filed for and received an extension to file and pay. The new due date for the estate tax return was July 16, 1984. This was the final date on which the estate could file its return, because 26 U.S.C. § 6081 (a) allows only one six-month extension for filing estate tax returns.