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A claim for a tax refund (1) must inform the IRS that a claim
for a tax refund is being asserted, (2) detail each claimed ground
for the refund, and (3) provide sufficient facts so that the IRS
can adequately examine the merits of the claim. See Chicago
Milwaukee Corp. v. United States, 40 F.3d 373, 375 (Fed. Cir.
1994); Evans v. United States, 618 F. Supp. 621, 622-623 (E.D. Pa.
1985), affd. sub nom. Colonial Tire Serv. of West Chester, Inc. v.
United States, 787 F.2d 581 (3d Cir. 1986); sec. 301.6402-2(b)(1),
Proced. & Admin. Regs.15 This includes refund claims that are
submitted in Federal income tax returns in accordance with section
301.6401-3(a)(5), Proced. & Admin. Regs. See, e.g., Hefti v. IRS,
8 F.3d 1169, 1173 (7th Cir. 1993) (amended tax return lacked
statement of necessary factual basis for refund as required under
sec. 301.6402-2(b)(1), Proced. & Admin. Regs.); Levitsky v. United
States, 27 Fed. Cl. 235, 240 (1992).
15 Sec. 301.6402-2(b)(1), Proced. & Admin. Regs, provides:
No refund or credit will be allowed after the expiration
of the statutory period of limitation applicable to the
filing of a claim therefor except upon one or more of the
grounds set forth in a claim filed before the expiration
of such period. The claim must set forth in detail each
ground upon which a credit or refund is claimed and facts
sufficient to apprise the Commissioner of the exact basis
thereof. The statement of the grounds and facts must be
verified by a written declaration that it is made under
the penalties of perjury. A claim which does not comply
with this paragraph will not be considered for any
purpose as a claim for refund or credit.
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