| 1. | File Form 843, " Claim for Refund and Request for Abatement ."
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| 2. | Ask for Form 8849, known as the Claim for Refund of Excise Taxes.
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| 3. | Nearly two years ago, Canada began honoring corporate claims for refunds as well.
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| 4. | These returns constitute claims for refund if taxes are determined to have been overpaid.
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| 5. | That would likely undermine Sony's claim for refunds, he said.
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| 6. | Form No . 8849 is titled, disarmingly, " Claim for Refund of Excise Taxes ."
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| 7. | His claim for refund therefore falls under Section 27.
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| 8. | Passengers seeking reimbursement of the tax must file Form 8849, Claim for Refund for Excise Taxes.
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| 9. | Price Waterhouse explained the time limit for submission of claims for refund of tax and deductibility of the cost of passenger cars.
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| 10. | The look-back period, the Fourth Circuit held, must be defined in terms of the date that the taxpayer actually filed a claim for refund.
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