Problem
What is the last date the Individual Taxpayer can file a claim for refund? (Assume Individual Taxpayer).
I. Taxpayer reported income of $25,000 in 2017 and $25,000 in 2018. Taxpayer had net operating losses in 2019 that offset all of his income from 2017, 2018 and 2019. Taxpayer's timely filed 2019 return (under extension) on October 15, 2020.
II. Taxpayer's return for the 2015 tax year was due and filed on April 15, 2016. Taxpayer made 4 quarterly estimated payments in 2015 with respect to the 2015 tax year along with an additional payment of 2015 taxes owed at the time the 2015 return was filed on April 15, 2016. On April 10, 2019, Taxpayer and IRS agree to a 6 months extension (from the original expiration date) to the statute of limitations on assessment (using Form 872). What is the last day Taxpayer can file for a refund for the 2015 estimated tax payments and the amount of taxes paid on the filing date of April 15, 2016?
III. Taxpayer mails the return on Sunday April 15, 2018 (with valid USPS postmark) and IRS receives return on Monday April 16, 2018.
IV. Taxpayer mails the return on Sunday April 15, 2018 (with valid USPS postmark) and IRS receives return on Wednesday April 18, 2018.
V. Taxpayer files claim for refund with IRS on May 1, 2018. IRS disallows the claim in a mailing by certified mail to the Taxpayer dated June 1, 2018. What is the earliest and latest Taxpayer can file suit for the refund?
VI. Taxpayer files claim for refund with IRS on May 1, 2018. IRS disallows the claim in a mailing by certified mail to the Taxpayer dated December 1, 2018. What is the earliest and latest Taxpayer can file suit for the refund?