Statute of Limitations Issue

  • Thread starter Stuart A. Bronstein
  • Start date

S

Stuart A. Bronstein

Taxpayer paid taxes late, more than three years after the due date.
If he had filed on time, he would have gotten a refund due to the
earned income credit.

After the return was finally filed, the IRS, of course, refused the
refund.

Now he wants to try to get it back based on his claim of an inability
to file on time under IRC §65111(h)(2)(A) and Rev. Proc. 99-21.

I'm guessing that an amended return wouldn't work, because there is
really nothing to amend other than including the health excuse.

So what's the best procedure for making the claim?

Thanks.
 
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A

Amen Coder

Taxpayer paid taxes late, more than three years after the due date.  
If he had filed on time, he would have gotten a refund due to the
earned income credit.

After the return was finally filed, the IRS, of course, refused the
refund.

Now he wants to try to get it back based on his claim of an inability  
to file on time under IRC 65111(h)(2)(A) and Rev. Proc. 99-21.

I'm guessing that an amended return wouldn't work, because there is
really nothing to amend other than including the health excuse.

So what's the best procedure for making the claim?

Thanks.
IRS should have notified your client of the statute-barred refund in
Ltr 105C. The letter normally includes appeal rights and address
where to send an appeal. Just prepare an appeal in accordance with
Rev. Proc. 99-21 and mail it to the address indicated in the refund
disallowance letter.

Amen Coder
 

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