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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To claim your refund for the 2009 tax year, your return must be postmarked no later than April 15, 2013.

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All individuals who prepare all or substantially all of a tax return or claim for refund are required to obtain a PTIN.

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Bringing suit upon a claim for credit or refund of any tax.

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Specifically, petitioners may pay the tax, file a claim for refund with the Internal Revenue Service, and, if their claim is denied, sue for a refund in the appropriate Federal District Court or the U.S. Court of Federal Claims.

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