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addition to a written component, an informal claim must have two
additional components: “First, an informal claim must provide
the Commissioner of the IRS with notice that the taxpayer is
asserting a right to a refund. Second, the claim must describe
the legal and factual basis for the refund.”
At best, the Form 1045 page 2 informs the Commissioner of
the possibility that petitioners have one or more claims for
refund (which possibility arises by operation of law if a
taxpayer has an NOL). See sec. 172(b)(1). The form does not,
however, assert the right to any refund, nor does it provide the
legal and factual basis for any refund, since it fails to specify
any refund year or the particulars in any refund year that would
entitle petitioners to a refund. By itself, the Form 1045 page 2
does not constitute an informal claim for refund, since it lacks
one or more of the components of an informal claim for refund.2
4. The June 18 Conversation
Nor do we believe that the Form 1045 page 2 perfected an
informal claim initiated by Mr. Barker during the June 18
conversation. Respondent proposes a finding with respect to the
June 18 conversation. Petitioners have no objection to that
2 Indeed, courts have held that the full Form 1045 does not
constitute an informal claim for refund, since it is insufficient
to put the Service on notice that a claim for refund is being
made. E.g., Kirsh v. United States, 131 F. Supp. 2d 389, 392
(S.D.N.Y. 2000); Kamens v. United States, 50 AFTR 2d 82-5567,
82-2 USTC par. 9540(W.D. Mo. 1982).
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Last modified: May 25, 2011