IRS Refund Claims – The time period for for filing a claim for refund of tax with the IRS is generally three years from the due date of the return, or two years from payment if this date is later than the 3 year deadline.

IRS Refund Suits – Once a taxpayer files a claim for refund with the IRS, the taxpayer must generally wait at least 6 months, or until he receives a notice of disallowance form the IRS, before bringing a suit for refund in U.S. District Court or the U.S. Court of Federal Claims. Where a notice of disallowance is mailed to a taxpayer, the taxpayer has two years from the date of the mailing of the notice of disallowance to file a refund suit.

Due the COVID-19 pandemic, the U.S. Treasury Department and the Internal Revenue Service (IRS), have extended the deadlines to file a refund claim and to bring suit upon a claim for refund. For IRS refund claims and suits for refund that were due to be filed on or after April 1, 2020, and before July 15, 2020, will now be extended to July 15, 2020. This extension does not apply for filing a claim or bringing a suit for refund if that period expired before April 1, 2020.

IRS Notice 2020-23, Section III.C

COVID-19:  Holtz, Slavett and Drabkin Tax Attorneys are working and remain available to assist you with your tax matters. To contact a Holtz, Slavett, and Drabkin tax attorney, simply call our Beverly Hills / Los Angeles office at (310) 55-6200 or our Orange County / Newport Beach office at (949) 999-6606.