Jose Reynoso v. United States

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 (the “I.R.C.” or the “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. Therefore, we affirm the district court, because Jose Reynoso’s claim for credit of his $117,527 overpayment of his 1999 taxes was time-barred under § 6511(b)(2)(A).

I. BACKGROUND

A. FACTS

Jose Reynoso was charged with and pleaded guilty to three misdemeanor counts for not filing tax returns for 1999, 2000, and 2001. Although Reynoso did not file returns for these years, he made tax payments during these years. As payments toward his 1999 estimated tax liability, on April 21, 1999 Reynoso paid $25,000 and on April 15, 2000 Reynoso paid $220,000. On April 15, 2001, Reynoso paid $200,000 toward his 2000 tax liability. On April 15, 2002, he paid $200,000 toward his 2001 tax liability.

As a result of the criminal proceedings, and notwithstanding Reynoso’s previous tax payments, the IRS designated $585,329 of…