United States Tax Court September 2, 2009, 10034-07L (Ron Lykins, Inc. v. Commissioner)

133 T.C. No. 5

UNITED STATES TAX COURT

RON LYKINS, INC., Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 10034-07L. Filed September 2, 2009.

P filed a corporate tax return for 2001 reporting

a net operating loss (NOL). P then requested tentative

refunds for 1999 and 2000 from the NOL carryback into

those years, pursuant to I.R.C. sec. 6411.