Lundy did file a return containing an accurate claim for refund within three years of the time his tax was paid, and he would have received a refund if he had sued in district court.
22.
Federal energy regulators examining whether companies overcharged for electricity during the California power crisis rejected an attempt by California officials on Thursday to expand their claim for refunds by up to $ 2 . 8 billion ..
23.
Its reclaim rules changed when the German government revised its tax laws last year; the German ministry of finance has yet to make a formal decision on whether the changes will affect claims for refunds from American executives.
24.
The correct form, 8849, may be obtained by asking travel agents, who can print the form out from the computer, or by calling the IRS, ( 800 ) 829-3676, and asking for the Claim for Refund on Excise Taxes.
25.
Thus, under the Fourth Circuit's view, Lundy was entitled to a 3-year look-back period because Lundy's late-filed 1987 tax return contained a claim for refund, and that claim was filed within three years from the filing of the return.
26.
During the first phase of the initiative, anyone who for compensation prepared or helped prepare any federal tax return or claim for refund was required to register with the IRS by obtaining a Preparer Tax Identification Number ( PTIN ).
27.
It requires that " a claim for refund or credit ( first be ) filed with the Secretary, according to the provisions of law in that regard . " 26 U . S . C . s7422 ( a ).
28.
Andrew R . Hall, a lawyer for the disabled plaintiffs in the case, said he thought Davis was using the Supreme Court appeal as leverage against their claim for refunds of the placard fees, which amount to $ 20 million including interest.
29.
The Treasury Department is sending checks for as much as $ 5 billion a year-- about 7 percent of all annual returns-- to taxpayers who make fraudulent claims for refunds, according to an independent group that has been studying the problem since June.
30.
RTRPs were allowed to represent clients before revenue agents, customer service representatives, or similar officers and employees of the IRS ( including the Taxpayer Advocate Service ) during an audit if they signed the tax return or claim for refund for the tax period under examination.
