An individual’s personal income tax refund claim for the 2006 tax year filed on October 14, 2010 was found to be untimely because the claim, while filed within three years after the original return was filed (October 15, 2007), was not shown  to have been made within three years immediately preceding the filing of the claim plus the period of the extension for that return. Matter of Francis Greenburger and Isabelle Autones, DTA No. 825103 (N.Y.S. Div. of Tax App., July 31, 2014). One of the limitations on refund claims is that the amount of the claim cannot exceed the portion of the tax paid within three years immediately preceding the claim “plus the period of any extension of time for filing the return.” Tax Law § 687(a). If the taxpayer could prove that he timely filed his extension request for 2006, then his estimated tax payments – deemed paid on April 15, 2007 – would have been considered for purposes of the refund claim under that provision. The ALJ pointed out that since the taxpayer chose to file his extension request by regular mail, and not by registered or certified mail, he could not prove when he filed the extension, and the Department had no record of having received it. Thus, the taxpayer was not entitled to a refund of any part of his estimated tax payments for 2006.