The Federal Circuit upheld the IRS?s denial of a request for refund of erroneously withheld taxes because the taxpayer filed his claim for a refund well after the end of the three-year lookback period in Sec. 6511(b)(2)(A).
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/MuAVTRdjRCc/TaxTrends_Oct2013-story-02.aspx
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