Sec. 6511 limitation applies to excise tax refund.

• Author: Nevius, Alistair M.

In a case of first impression, the Court of Federal Claims has held that Sec. 6511 (a) limits Sec. 4251 telephone excise tax refund claims to two years after the tax was paid (RadioShack Corp., No. 06-28T (Fed. C1.5/21/08)).

Sec. 6511 establishes a limitation period for filing refund claims for overpayment of tax for which a taxpayer is required to file a return. The limitation period is three years from the date the taxpayer filed the return or two years from the date the taxpayer paid the tax, whichever is later. The taxpayer argued that became under Regs. Sec. 49.4251-2(c) no return was required to be filed for the telephone excise tax, the Sec. 6511 limitation did not apply. The taxpayer had filed a refund claim in October 2006 seeking refund of $813.70 of communication excise taxes it had overpaid during the first quarter of 1996.

The court noted that the Court of Claims (predecessor to the Court of Federal Claims) had held that the Sec. 6511 limitation period applies to other refund claims where no return was required...