Tax Controversy Attorney – James Kutten 636-519-1300

400 Chesterfield Center, Suite 400, Chesterfield, MO 63017

Tax Controversy Attorney
Former IRS Attorney with more than 32 years’ experience
Knowledge, Experience, Expertise, and Personal Service

Overpayments and Refund Claims

Sometimes, a taxpayer who files a tax return pays too much tax.  When a taxpayer mistakenly over reported income or failed to claim a deduction or credit, the taxpayer must timely and properly file a claim for refund. If a claim for refund is denied, the taxpayer may file an administrative appeal. A suit for refund must be properly and timely filed in either the U.S. District Court or U.S. Court of Federal Claims. In limited circumstances a taxpayer may seek a refund (overpayment) in the U.S. Tax Court.

The taxpayer’s attorney must understand the unique refund (overpayment) rules for each particular client.