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Respondent argues that the April 1996 letter petitioner
mailed to the Internal Revenue Service Center did not qualify as
a refund claim for several reasons. The April 1996 letter did
not satisfy the technical requirements for a formal refund claim.
Petitioner did not sign the letter under penalties of perjury.
The April 1996 letter did not set forth in detail each ground
upon which a claim for refund was being made or the exact basis
for the claim.
Under regulations promulgated by the Secretary, a properly
prepared claim for refund (formal refund claim) must satisfy
certain requirements. Secs. 301.6402-2 and 301.6402-3, Proced. &
Admin. Regs.7 Although respondent correctly points out that the
April 1996 letter does not satisfy the requirements of a formal
7They include the following:
(1) The claim must be in writing. For taxes other than
income tax, the claim must be on Form 843. Sec. 301.6402-2(c),
Proced. & Admin. Regs. For income taxes, any claim for refund
must be made on the appropriate income tax return or amended
income tax return. Sec. 301.6402-3(a), Proced. & Admin. Regs.
(2) The claim must set forth in detail each ground upon
which a refund is claimed and facts sufficient to apprise the
Commissioner of the basis of the refund. Sec. 301.6402-2(b)(1),
Proced. & Admin. Regs.
(3) The claim must be verified by a written declaration that
it is made under penalties of perjury. Id. If a claim is
executed by an agent of the taxpayer, a power of attorney must
accompany the claim. Sec. 301.6402-2(e), Proced. & Admin. Regs.
(4) With respect to income tax (and other taxes not relevant
here), a separate claim is required for each taxable period.
Sec. 301.6402-2(d), Proced. & Admin. Regs.
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