I have a new client who is owed a refund from 2001. He made several defective filings, beginning within the statute of limitations, to get the refund. They were all returned for lack of full documentation. He got a tax professional to file, but that was rejected by the IRS as too late. This professional then made a series of contacts with the Taxpayer Advocate Service, to no avail. He failed to file an appeal either to the IRS Appeals Office or to the Tax Court. The client has come to me for help. We are way past the statute of limitations for refund, IRS appeal or court suit. Does the string of defective filings extend the time for claiming a refund?
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