Fresh Start Tax        A Professional IRS Tax Expert Firm     “A” Rated by the BBB   Book mark us today

Many taxpayers lose their tax refunds because of a year year ruled they do not know exists. I f you owe money to IRS or need to file back returns call us today.

Client  information from Fresh Start tax

Refund Statute Expiration Date

Time for Filing a Claim for Credit or Refund — Generally, a claim for a credit or refund must be filed within 3 years from the filing of the return or 2 years from the payment of tax, whichever is later.

An original delinquent return claiming an overpayment is a claim for refund. A taxpayer is entitled to a credit/refund for any payment paid within three years from the received date of an original delinquent return, including extensions.

Taxes withheld from wages during the calendar year are deemed paid on the 15th day of the fourth month following the close of the tax year. In addition, estimated income tax is deemed paid on the due date for filing the return (not including any extension of time for filing).

Expired credits are not to be used to offset liabilities for other tax periods.

Certified notice of Claim Disallowed, Letter 105C must be issued when delinquent returns are received with refunds barred by the statute of limitations. If a notice of claim dis-allowance is not sent by registered or certified mail to the taxpayer, the refund claim on the original return is not properly disallowed in accordance with IRC § 6532, and the statute of limitations for filing a refund suit has not expired.
Our Company Resume:

• Our staff has over 135 years of professional tax representation experience collectively
  
• On staff, Board Certified Tax Attorney’s, Certified Public Accountants, Enrolled Agents,
  
• Former IRS Managers, Instructors and Trainers
• Highest Rating by the Better Business Bureau “A”
  
• Extremely ethical and moral
  
• Fast, affordable, and economical
• Licensed to practice in all 50 States
• Premium on client communication
• Nationally Recognized Veteran Former IRS Agent
• Nationally Recognized Published Tax Expert