claim for tax refund

基本解釋

The IRS requires all individuals who are compensated for preparing, or assisting in the preparation of, all or substantially all of a tax return or claim for refund of tax to have a PTIN.
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Most commonly, a federal income tax claim for refund is generally seized when you subsequently file a joint return with a spouse that owes federal income taxes.
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The CPA who represented the taxpayers in the examination should have filed a protective claim of refund for tax paid on the lease receipts, but by the time I got involved in the matter the statute of limitations on filing such a claim for refund had long since expired.
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