With no explanation, chose the best option from "A", "B", "C" or "D". paid during the three-year period immediately preceding the filing of the claim. I.R.C. § 6511(b)(2)(A). If the refund claim is not filed within three years from the time a return was filed, then the amount of the credit or refund is limited to “the portion of the tax paid during the 2 years immediately preceding the filing of the claim.” I.R.C. § 6511(b)(2)(B). Where a taxpayer pays part of the tax before, and part after, filing a refund claim, the amount of any refund potentially allowable is limited to the amount paid before the claim (and within the applicable two- or three-year look-back period). See Carroll v. United States, 198 F.Supp.2d 328, 348 (E.D.N.Y.2001), rev’d on other grounds, 339 F.3d 61 (2d Cir.2003); Keeter v. United States, 957 F.Supp. 1160, 1163-64 (E.D.Cal. 1997) (<HOLDING>). The amount paid after the refund claim

A: holding that because the amount of the debtors obligation to the government exceeded the amount of their income tax refund the refund did not become property of the estate and could not be exempted
B: holding that a tax refund claim must be dismissed if the principal tax deficiency has not been paid in full
C: holding that a taxpayer only has a refund right after the irs has credited the refund to other underpaid taxes therefore the refund was not part of the bankruptcy estate
D: holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim
D.