If you file for a refund and the IRS denies your claim, they will send you a Notice of Claim Disallowance.

FORBES: When It Comes to the Two Year Statute - You are on Your Own

When the Service disallows a claim for refund, it sends a letter, known as a Notice of Claim Disallowance, to the taxpayer explaining that disallowance.

FORBES: When It Comes to the Two Year Statute - You are on Your Own

Section 6532(a)(1) indicates that the mailing of the Notice of Claim Disallowance by certified or registered mail triggers the beginning of the two-year limitations period in which the taxpayer can bring a suit for refund.

FORBES: When It Comes to the Two Year Statute - You are on Your Own

Although the Notice of Claim Disallowance letter sent by the Service generally contains a statement advising the taxpayer that the two-year period began on the date of the letter, the Service occasionally mails these letters without the paragraph notifying the taxpayer of the two-year period for filing suit.

FORBES: When It Comes to the Two Year Statute - You are on Your Own

In this claim, Palmer implies that only the Secretary of the Treasury may issue such a notice from Washington, D.

FORBES: Tax Protesters Rack Up Another "Victory"

Notice 2012-8 acknowledges that an innocent spouse claim may be filed at any time during the period of the collection statute of limitations.

FORBES: IRS Lowers Bar for Innocent Spouse Relief

In 2010, at the Chilcot Inquiry into the Iraq War, Mr Blair was questioned about the controversial claim in a September 2002 dossier that Iraq could deploy weapons of mass destruction at 45 minutes' notice.

BBC: Blair: Iraq uprising would have been 'worse than Syria'

In 2010, at the Chilcot Inquiry into the Iraq War, Mr Blair - quizzed about the controversial claim in a September 2002 dossier that Iraq could deploy weapons of mass destruction at 45 minutes' notice - said it "assumed a vastly greater significance" afterwards than it did at the time.

BBC: John Prescott: Iraq invasion 'cannot be justified'