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5. Revenue Agent Stufflebeam’s Request
Revenue Agent Stufflebeam asked for a copy of any loss year
return. Petitioners did not, however, give him a copy of the
1992 return, nor did he receive one from the Ogden Service
Center, where the original was filed on October 7, 1996.
Petitioners have not persuaded us that it was Revenue Agent
Stufflebeam’s duty to put someone on lookout for the 1992 return
at the Ogden Service Center or that it was someone’s duty at the
service center to separate the Form 1045 page 2 from the 1992
return and forward it to the revenue agent. In Kidde Indus.,
Inc. v. United States, 40 Fed. Cl. 42, 65-66 (1997), the U.S.
Court of Federal Claims found that it was not necessary for a
taxpayer to direct the information that constitutes an informal
claim to the precise IRS official who will consider that claim so
long as it is given to an official whose general responsibilities
and interactions with the taxpayer are sufficient to put the IRS
on notice of the pertinent claim. The facts of that case are
distinguishable from the facts before us. The 1992 return was
not directed to an official whose general responsibilities and
interactions with petitioners were sufficient to put the IRS on
notice of a refund claim.
6. Other Contacts
Finally, petitioners have not shown that, on or before
October 15, 1996 (the last day for making a claim for a refund
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