UNITED STATES TAX COURT
EDWARD KENNETH METCALF, Petitioner v
.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5043-00. Filed May 22, 2002.
Edward Kenneth Metcalf, pro se.
Stephen P. Baker
, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge
: Respondent determined a deficiency of $459 in petitioner’s 1996 Federal income tax. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue.
Petitioner timely amended his 1996 return to claim a refund for the tax associated with the 1996 IRA distribution. In the answer, respondent denied petitioner’s claim for overpayment. OPINION In years where this Court has jurisdiction to redetermine a taxpayer’s deficiency, we also have jurisdiction to decide whether the taxpayer has made an overpayment of income tax. Sec. 6512(b)(1); Winn-Dixie Stores, Inc. & Subs. v. Commissioner , 110 T.C. 291, 295 (1998). Respondent issued a notice of deficiency for 1996, and petitioner filed a timely petition with this Court contesting respondent’s determinations. Accordingly, we have jurisdiction to decide whether petitioner has an overpayment for 1996.
Petitioner contends he has 3 years to amend his return to roll over his IRA, to claim a refund of the taxes paid on his IRA distribution, and to report his “correct” minimum distribution. Section 6511(a), however, provides the period of limitations for filing a claim for credit or refund of an overpayment of any tax. Generally, distributions from IRAs are includable in the distributee’s income in the year of distribution as provided in section 72. Sec. 408(d)(1); Schoof v. Commissioner , 110 T.C. 1, 7 (1998). Section 408(d)(3) provides an exception to this rule for “rollover contributions”. To qualify as a rollover contribution, an IRA distribution must be rolled over within 60 the distribution within 60 days. Neither the Code nor the regulations provide relief from taxation of the amount distributed to petitioner from an IRA but not timely rolled over. See Wood v. Commissioner , 93 T.C. 114, 119 (1989). Although we are sympathetic to petitioner’s plight, we hold that the IRA distribution to petitioner in 1996 is includable in his 1996 income. Accordingly, petitioner’s claim for overpayment is denied.
In reaching all of our holdings herein, we have considered all arguments made by the parties, and to the extent not mentioned above, we find them to be irrelevant or without merit. To reflect the foregoing, Decision will be entered finding no deficiency or overpayment .