FEDERAL TAX
PRACTICE AND
PROCEDURE
Leandra Lederman, Esq.
General Editor and Contributing Author
Ms. Lederman is the William W. Oliver Professor ofTax Law and Director of the Tax
Program at the Maurer School of Law, Indiana University in Bloomington, Indiana.
Ann Murphy, Esq.
Contributing and Update Author
Ms. Murphy is an Associate Professor of Law at Gonzaga University School of Law
in Spokane, Washington.
2010
Filed Through:
RELEASE NO.8 April 2010
CHAPTER 10
Taxpayer Refunds*
SYNOPSIS
§ 10.01 General Parameters for Seeking a Refund
§ 10.02 Procedure for Administrative Refund Claim
[1]
[2]
[3]
[4]
[5]
[6]
Jurisdictional Nature of Refund Claim
Required Content for Refund Claim
[a] In General
[b] Carryovers and Carrybacks
[c] Claim Based on Future Events
Required Form for Refund Claim
[a] In General
[b] Informal and Defective Claims
[c] Amended Claim
Proper Claimant
Application of Overpayments to Other Liabilities
Administrative Determination
§ 10.03 Limitations Periods for Administrative Refund Claims
[1]
[2]
[3]
§ 10.04
Three-Year Refund Claim Limitations Period
Two-Year Refund Claim Limitations Period
Other Refund Claim Limitations Periods
Lookback Limitations Periods on Amounts that May Be Recovered
§ 10.05 Limitations Periods for Refund Suits
[1]
[2]
[3]
Basic Six-Month and Two-Year Periods
Waiver of Notice of Disallowance
Extension of Refund Suit Limitations Period
§ 10.06 Procedure for Refund Suits
[1]
[2]
Possible Forums for Refund Suits
Requirements for Complaint
[a] Claim as Prerequisite to Suit
Written by Bryan Camp, Associate Professor of Law, Texas Tech University School of Law.
10-1
(ReI.!-3/03 Pub.l253)
FEDERAL TAX PRACTICE & PROCEDURE
[b] The Complaint
[3] Payments by Taxpayer
[a] Full Payment of Tax
[b] Tax Payment Versus Deposit
[4] Potential Government Responses
[a] Answer
[b] Counterclaim
[c] Additional Grounds and Setoffs
[5] Burden of Proof
[6] Payment of Judgment
[7] Alternative Actions
[a] Account Stated
[b] Action of Mandamus
[c] Declaratory Judgment
2
1(~..
(Re1.1-3/03 Pub.1253)