HeatherRain[at]hotmail.com wrote:

- quote -

An SFR that shows a refund does not result in a check to the
taxpayer disbursing the refund. A return or claim must
still be filed by the taxpayer to actually get the money.
As SFRs are normally done AFTER the three-year period
following the due date, just about the only way to get a
refund from one is if it were initially a balance due case
that went to the Tax Court and the Court finds that there
was a refund due as its decision.

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HeatherRain[at]hotmail.com wrote:

- quote -

Never heard of the US Treasury sending a refund to anyone
without a request for refund.

--
Alan
http://taxtopics.net

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<HeatherRain[at]hotmail.com> wrote:

- quote -

IRS can do as it wishes, and nothing in law or policy
prevents forcing a refund, though not common in a one-year
case. If the best info IRS has indicates a refund but t/p
won't cooperate, it has two choices. Walk away from it and
do nothing further, reasoning that noncooperation may
indicate there is actually add'l tax due. Or, if confident
of accuracy, IRS can issue a report. If t/p won't sign and
return a copy, IRS can issue a refund check.

Fred F.

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<HeatherRain[at]hotmail.com> wrote..
- quote -

NO

- quote -

NO

- quote -

Yes

- quote -

They are 'shelved', if no reaction to the why haven't you
filed your return letter has lapsed, The statute of
limitations expires if the tax payer takes no initiative to
file a return claiming he refund.

You might wonder, "Why is this done?", Some income is never
reported to the IRS, filing your return is an opportunity to
not only report documented income but undocumented income,
which might substantially effect the net refund coming to
the taxpayer.

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HeatherRain[at]hotmail.com wrote:

- quote -

AS far as I know, nothing happens.

Unless you count the fact that this taxpayer is mentioned in
the newspaper the other day as being in the millions for
whom a 2001 refund is due.

IOW, you have to file a return to get a refund.

ChEAr$,
Harlan Lunsford, EA n LA
Sun 13 Feb 2005

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<HeatherRain[at]hotmail.com> wrote:

- quote -

It would be my opinion that no refund will be issued until a
return for that year is filed with IRS. If that refund
relates to a tax year earlier than 2001, no refund will be
issued.

Wayne Brasch, CPA, M. S. Taxation

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If a taxpayer fails to file a return for a given year and
the IRS prepares an SFR (Substitute for Return) and it shows
a refund, will the IRS process that refund? Will the
taxpayer receive a check? Will the IRS mail the SFR to the
taxpayer? Or does the IRS do nothing until/unless the
taxpayer files a return? What happens when the IRS prepares
an SFR that indicates a refund?

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