Larry J. and Patricia A. Sumrall - Page 14




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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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