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Radiator & Standard Sanitary Corp. v. United States, 162 Ct. Cl.
106, 318 F.2d 915, 920 (1963).
The sparse record in this case establishes that the April
1996 letter notified respondent that petitioner believed he had
overpaid his taxes for 1993 and 1994 and that he was entitled to
a refund of those overpayments. The April 1996 letter, however,
contained no description of the basis for petitioner’s refund
claim. For a writing to qualify as an informal refund claim, the
writing, evaluated with reference to the surrounding
circumstances, must give the Commissioner adequate notice that
the taxpayer is seeking a refund of taxes for specified years and
of the basis for the claim. The relevant inquiry, therefore, is
whether, under all the facts and circumstances, petitioner gave
sufficient notice of the basis for his refund claim to respondent
so that respondent could investigate the claim and make a
determination on the merits. See, e.g., Turco v. Commissioner,
T.C. Memo. 1997-564.
In this case, we are presented with a factual record that is
so inadequate we cannot fairly conclude that petitioner made an
informal refund claim. Neither the April 1996 letter nor
petitioner’s jointly filed income tax return for 1992 is an
exhibit in this case. Although respondent agrees the April 1996
letter was sent and does not dispute that the contents of the
April 1996 letter are as described by petitioner and his wife at
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