The Variance Doctrine: An Important Variable To Consider When Drafting Refund Claims

By Megan L. Brackney
Journal of Passthrough Entities
September - October 2017 Edition

If you are preparing, or advising on, the filing of amended returns or other claims for refund, one of the most important things to consider is the variance doctrine, and how it could impact your client’s ability to bring a refund action in court if the IRS denies the claim.