Late Returns Claiming Refunds: Negotiating the 'Fantastic Labyrinth'

Abstract:     
This article begins with the premise that clarification of the proper application of the statutes of limitations on refund claims to delinquent returns is still sorely needed. It considers such recent cases as Anastasoff and Weisbart, and argues for a uniform three-year limitations period under section 6511, coupled with application of the "mailbox rule" under section 7502 to a timely mailed but late-arriving refund claim made on a delinquent return. The article further suggests that the applicability of section 7503 to extend the due date for a return should not extend the deadline for a refund claim when the return was not actually filed on the extended due date.

Number of Pages in PDF File: 9

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