Taxpayers generally have three years from the extended due date of a tax return to file for a refund. One taxpayer timely filed a refund claim on his 2014 tax return. The IRS initially rejected it, stating it “may have been the result of potential identity theft.” The taxpayer later submitted a copy of the return. The IRS didn’t dispute that there was overpayment of taxes but stated the taxpayer hadn’t timely filed for the refund. The U.S. Tax Court found the return that the IRS rejected did meet the definition of a “properly filed” return. It provided sufficient data to calculate the tax amount and was an honest, reasonable attempt to satisfy tax law. (TC Summary Op 2021-39)


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