Federal Tax Refund Claims Attorneys in Dallas, TX
When a taxpayer has overpaid taxes, they are entitled to a timely refund from the Internal Revenue Service (IRS). However, like a gift card, this right is time-sensitive. A federal tax refund claim must be timely filed within the statutory period of limitations with the IRS under 26 U.S.C. §6511. Filing late may permanently forfeit the refund.
How to File a Tax Refund Claim
To initiate an IRS refund claim, taxpayers must file a formal administrative claim with the IRS using the correct forms. These include:
- Form 1040X – For amendments to individual income tax returns.
- Form 843 – For refund claims related to penalties, interest, or certain excise taxes.
- Form 1065 (Amended) – For partnership business tax refunds.
- Form 1120 (Amended) – For corporate business tax refunds.
- Form 706 – For estate tax refunds related to nonresident decedents.
Taxpayers must generally file the refund claim on the proper tax form within three years from the date the original return was filed or two years from the time the tax was paid, whichever is later. If no return was filed, the claim must be filed within two years of paying the tax.
Next Steps if the IRS Denies Your Refund Request or Does Not Respond
Independent Office of Appeals Review (Optional)
If the IRS denies your refund request or you are not satisfied with the decision, you may seek review through the IRS Independent Office of Appeals. This step is optional—you may proceed to court once you have received the IRS final decision without going through Appeals. However, if you skip Appeals, the U.S. Tax Court often sends the case back to see if the matter can be resolved at the Appeals level.
Filing a Refund Suit in Court
If you remain unhappy with the IRS decision or the IRS does not respond within six months, you may file a refund suit in U.S. Tax Court, U.S. court of Federal Claims, or the appropriate U.S. District Court. Note that under 26 U.S.C.A. § 7422 (a), administrative remedies must be exhausted before judicial review.
Tax refund claims and suits must comply with statutory deadlines under 26 U.S.C.A §6511. Claims must be filed within the prescribed periods mentioned above. If the IRS denies the claim, you have two years from the denial notice to file a refund suit. Remember, tax refund claims are like gift cards—miss the deadline, and the right to your refund is permanently lost.
The taxpayer bears the burden to prove entitlement to the refund both in the administrative and judicial process. Evidence must support the exact amount of overpayment claimed. The IRS may examine the entire return, not just the refund claim, during audits or investigations.
Why Strict Tax Refund Deadlines Exist
Federal, state, and local governments rely on taxes to fund public programs and institutions. Timely deadlines ensure budget predictability while balancing taxpayers’ rights to recover overpayments.
The U.S. Supreme Court has long held that these rules are entirely constitutional. Because the process is strict, it’s best to hire an experienced attorney who can help you comply and secure refunds effectively.
Why Choose Coleman Jackson, P.C. for Your Federal Tax Refund Claim
Navigating a federal tax refund claim can be complex. Our experienced Dallas-based tax lawyers help simplify the process and ensure your claim is filed accurately and on time. We provide comprehensive support, including:
- Refund Eligibility Review: Examine financial records, tax returns, and other documents to determine whether you are entitled to a refund and the correct amount.
- Filing Assistance: While we do not prepare tax returns, we can connect you with qualified tax preparers to ensure your refund request is submitted in compliance with tax laws.
- Administrative Representation: Represent you throughout the IRS administrative process, including the Independent Office of Appeals.
- Court Representation: Advocate for you in the U.S. Tax Court, U.S. District Court, and U.S. Court of Federal Claims if your refund claim is denied.
Need an Experienced Federal Tax Refund Lawyer?
Contact the Dallas-based Federal Tax Refund Attorneys at Coleman Jackson, P.C. today at (214) 599-0431 for help with your refund claim before time runs out.
