Filing a Claim for Refund of Overpaid Tax

By Kevin M. Flynn
The CPA Journal
September 2016 Edition

Filing a claim for refund of overpaid tax invoices much more than just submitting an amended return to the IRS with an explanatory statement that more than the correct amount of tax was paid. The refund claim, if denied, will form the basis of any suit for a refund commenced in a federal district court or the U.S. Court of Federal Claims.