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.