Refunds in past years

[B C]

Client has not filed in the past 5 years and will have refunds coming back. Am I right in assuming that he cannot claim any past refunds later than 2003? For some reason my brain is not computing this information.
Thanks.

[Bird Legs]

P Y Refunds

You are correct. the 2003 return will be the earliest one that client can receive a
refund on.
The refunds for the 2001 & 2002 returns will be lost. Exceeding the 3 yr. limitation.

[B C]

BIrd Legs

Thanks for the reply. That's what I thought. Just wanted to verify. I appreciate your help and everyone on thjis board. You're all fantastic.

[veritas]

Of course the answer might be something different depending on why the taxpayer didn't file. Was the taxpayer unable to because of mental or physical problems?

[sea-tax]

don't most clients who don't file for many years have mental problems? HAHAHHA

[veritas]

Your are correct. They are all mental.

I thought it might be interesting to know if anyone has had a case where they were able to obtain a refund beyond the 3 year limitation. I recall of one instance where the service allowed refunds past the 3 year statute because of the the taxpayer's alcoholism.

[JoshinNC]

I've had clients who had not filed in many years,

and would have refunds for some years and balances for others. After discussing with the revenue officer he would allow the refunds too old for the statute to be used to offset the balances due. Not exactly the same as getting a refund, but just as good in some instances!