January 10, 2013Ben WagnerCategories: Claim For RefundTags: 259 (1935), 295 U.S. 247, 417 F.3d 1375 (Fed. Ct. Claims 2005), 52 S.Ct. 145 (1932), amended returns, Bull v. United States, Chief Counsel Advice (CCA) 201252015, CI Division, claim for refund, Criminal Investigations Division, Internal Revenue Service, IRC § 6501(c)(7), IRC 6501, IRC 6501(a), IRS', Lewis v. Reynolds, Pacific Gas and Elec. Co. and PG & E Corporation v. United States, refund from amended returns, return preparation, Revenue Ruling 85-67, statutory period for assessment, waiting until the last minute The Potential Problems Taxpayers Face When Waiting Until the Last Minute to Timely File Amended Returns Waiting until the last minute is nearly always a bad strategy. This is certainly true in tax prepara... Read More