INFORMAL CLAIMS FOR REFUND - A WINDING ROAD

William Neilson, Loyola University New Orleans College of Law

Abstract

Also enclosed is an article "Informal Claims for Refund – A Winding Road" which discusses the Internal Revenue Code, Treasury Regulations and various cases relating to when a Taxpayer has made a claim for refund of federal income taxes with the Internal Revenue Service which claim is a prerequisite to sue for a refund in either the United States District Court or the United States Court of Federal Claims. The difficulty dealing with "informal claims" not made on the forms prescribed by the Internal Revenue Service is discussed and what suggested changes should be made to the Treasury Regulations to make this area of the law more clear and hopefully more Taxpayer friendly.