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Tax

Nov. 1, 2019

With the IRS, procedure can mean millions

n tax matters, procedure is important. The IRS has many rules about notices, deadlines, refunds, audits and disputes. And no matter how right you are, if you don’t follow the procedures, you may be out of luck. As just one example, if you don’t file a refund claim in time (generally within three years), you can’t get your money back, even if it is clear you overpaid.

Robert W. Wood

Managing Partner
Wood LLP

333 Sacramento St
San Francisco , California 94111-3601

Phone: (415) 834-0113

Fax: (415) 789-4540

Email: wood@WoodLLP.com

Univ of Chicago Law School

Wood is a tax lawyer at Wood LLP, and often advises lawyers and litigants about tax issues.

In tax matters, procedure is important. The IRS has many rules about notices, deadlines, refunds, audits and disputes. And no matter how right you are, if you don't follow the procedures, you may be out of luck. As just one example, if you don't file a refund claim in time (generally within three years), you can't get your money back, even if it is clear you overpaid.

If you receive an IRS Notice of Deficiency, there is only one way ...

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