CA-4 upholds refund under three-year rule

March 1995
Practical Accountant;Mar95, Vol. 28 Issue 3, p10
Trade Publication
Reports on the ruling of the US Tax Court concerning a taxpayer who filed his return beyond the deadline along with a claim for refund. Notice of deficiency from the Internal Revenue Service; Authority of the Tax Court to determine an overpayment; Two and three-year look-back rule.


Related Articles

  • To speed your tax refund avoid common mistakes. Urbach, Michael H. // Hudson Valley Business Journal;03/01/99-03/08/99, Vol. 9 Issue 22, p38 

    Recommends strategies for filing tax returns to facilitate the processing of tax refunds in New York state. Emphasis on filing early; Suggestion of using electronic filing; Consideration of direct deposit payments; Areas of filing mistakes to examine.

  • Late return reminder. Gray, Michael // Michael Gray, CPA's Tax & Business Insight;Mar2012, p10 

    The article announces that the U.S. Internal Revenue Service (IRS) has released a reminder that the last day to file a late income tax return for 2008 and receive a refund is April 17, 2012.

  • Claim refund for 2006 returns or IRS will snag it. P., Shankar // njbiz;3/8/2010, Vol. 23 Issue 10, p2 

    The article reports that in order for the tax payers of New Jersey to claim refunds from the U.S. Internal Revenue Service, they need to file their annual returns by April 15, 2010.

  • Lessons to Live By. SLOAN, CHUCK // Back Stage (1946-5440);1/5/2012, Vol. 53 Issue 1, p17 

    The article presents suggestions on filing tax returns.

  • wait at least 25 days.  // California CPA;May2012, Vol. 80 Issue 9, p6 

    The article advises Certified Public Accountants (CPAs) to tell their clients to wait for 25 working days if they have not received their direct deposit refund before they call the Franchise Tax Board (FTB) agent for verification of their tax return filing.

  • How to Get Extra Tax Refunds This April...with Amended Returns.  // Clergy Journal;Feb2001, Vol. 77 Issue 4, p30 

    Provides suggestions on how to maximize tax refunds when filing income tax returns in the U.S. Common reasons for filing an amended tax return; Necessity of updating income tax returns; Information on how to locate income tax return filing errors.

  • What's the truth about refunds? Smith, Joseph // Healthcare Traveler;May2005, Vol. 12 Issue 11, p47 

    Provides issues and answers for travelers concerning tax return. Outcome of a tax return; Practical tips to consider when evaluating tax return.

  • Tax-Time Survival Guide. Gallop-Goodman, Gerda // Essence (Time Inc.);Apr2007, Vol. 37 Issue 12, p106 

    The article offers advice on preparing and filing tax returns. To avoid problems associated with filing tax returns in the U.S., taxpayers should use software programs such as H&R Block TaxCut and TurboTax, sign up for direct deposit, seek out special deductions and be wary of rapid-refund offers.

  • Beware of identity theft for your tax return. Gray, Michael // Michael Gray, CPA's Tax & Business Insight;Jun2012, p11 

    The article reports on the increasing incidents of delayed tax refunds due to identity theft in the filing of income tax returns.


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics