Taxing Lessons From Court Decisions

Refund Claims

Image Source: Public Domain, NARA, via Wikimedia Commons T.C. Memo. 2010-63 (Petty) offers a lesson in the perils of failing to file a return within the statutory time frame to claim an overpayment per IRC Sections 6511 and 6512. In this case, the taxpayer made estimated tax payments during 2004. She filed a timely extension for her return, but failed…

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