It is complicated.
It is laden with ambiguities.
And it is constantly changing (because Congress loves to tinker).
But this much is clear: You cannot get a tax refund if you do not make a claim for one.
Here’s what the Code says:
… Read More
No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof.