- quote -

IRC 6513 sets the date as the original due date for early
returns.

--
Phil Marti
Clarksburg, MD

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Harlan Lunsford wrote:
- quote -

You missed the last sentence of the paragraph in the
instructions:

File Form 1040X only after you have filed your original
return. Generally, for a credit or refund, Form 1040X must
be filed within 3 years after the date you filed the
original return or within 2 years after the date you paid
the tax, whichever is later. A return filed early is
considered filed on the due date.

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Harlan Lunsford <hnslunsford[at]bellsouth.net> wrote:
- quote -

My understanding was that the statute of limitations ran
three years from the date filed or the date "due," whichever
was later. But that's a mistake.

The time for the IRS to assess additional tax is three years
from the date a return is filed or the date due, whichever
is later. See IRS § 6501.

But the time for claiming a refund by the taxpayer is
different. Under §6511, as Harlan noted, the claim must be
made within three years of when the return was filed
(irrespective of when it was due) or two years from when the
tax was paid.

Stu

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Phil Marti wrote:
- quote -

Actually the instructions to the form 1040x say "must be
received within three years after the date you filed your
original return or within two years after the date you paid
the tax, whichever is later."

I take that to mean that if one filed a 2003 return on March
2nd, 2004, then they have until March 2nd 2007 to properly
amend.

ChEAr$,
Harlan Lunsford, EA n LA

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"Ira Smilovitz" <i...[at]aol.com> wrote:

- quote -

Taxpayers with a balance due have, in my opinion, arranged
their affairs well if that arrangement includes filing and
paying at the last minute.

Moderator:
Our colleague Dr. Brown was referring to taxpayers who
have refunds coming and find themselves up against the
three year refund statute.


<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ------------------------------------------------------- >

mattisy...[at]gmail.com wrote:
- quote -

In the case of fraud, the IRS can audit at will without
regard to the timeframe.

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"Ira Smilovitz" <iras1[at]aol.com> wrote:

- quote -

The IRS website stated that 4/17 is the deadline for 2003
returns....not sure about the storms though

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"Helpful One" <tryingtohelp[at]voyager.net> wrote:

- quote -

There are a couple of nuances here. First the deadline for
2003 amended returns is 4/15/2007 or 3 years from the date
the 2003 original return was filed, whichever is later.
Second, assuming a timely 2003 return, since the 3 year
statute expired on a Sunday and the following Monday was a
DC holiday, IRC 7503 treats a claim filed 4/17/2007 as
timely.

--
Phil Marti
Clarksburg, MD

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- quote -

No.

http://www.irs.gov/newsroom/article/...169543,00.html.

Frequently Asked Questions about the April 16, 2007, Storm
Relief

Q: Does the storm relief apply to the individual tax refund
claims for tax year 2003 where the regular three-year
statute of limitations is expiring?

A: No. We do not have the authority to extend the statute
of limitations for the filing of the refund claims or any
other time sensitive acts unless there is a Presidential
disaster declaration.

Bob Sandler

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"Ira Smilovitz" <i...[at]aol.com> wrote:

- quote -

IRS cannot extend statutory deadlines or else there
effectively would never be a statute of limitations (i.e.
the IRS could extend the period indefinitely and audit
someone after 3 years at will).

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Ira Smilovitz wrote:

- quote -

Nope. Tax year closed out April 15th.

ChEAr$,
Harlan Lunsford, EA n LA

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"Ira Smilovitz" <iras1[at]aol.com> wrote:

- quote -

The statute of limitiations is three years from the original
filing deadline date in 2003, and therefore has nothing to
do with 2007 filing deadlines or extensions.

- quote -

I agree.

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- quote -

Q: Does the storm relief apply to the individual tax refund
claims for tax year 2003 where the regular three-year
statute of limitations is expiring?

A: No. We do not have the authority to extend the statute
of limitations for the filing of the refund claims or any
other time sensitive acts unless there is a Presidential
disaster declaration.

http://www.irs.gov/newsroom/article/...169543,00.html

--
Don EA in Upstate NY

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"Ira Smilovitz" <iras1[at]aol.com> wrote:

- quote -

I vote "no."

Unlike the 4/17 due date, which is grounded in law (IRC
7503), this seems to be general noblesse oblige on the part
of the IRS, using the administrative discretion that they
have. I wouldn't rely on it for anything other than what
they specifically cite.

--
Phil Marti
Clarksburg, MD

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"Ira Smilovitz" <iras1[at]aol.com> wrote:

- quote -

No.

http://www.irs.gov/newsroom/article/...169543,00.html

Frequently Asked Questions about the April 16, 2007, Storm
Relief Q: Does the storm relief apply to the individual tax
refund claims for tax year 2003 where the regular three-year
statute of limitations is expiring?

A: No. We do not have the authority to extend the statute
of limitations for the filing of the refund claims or any
other time sensitive acts unless there is a Presidential
disaster declaration.

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

Yesterday (it's now 4/17 here) the IRS announced a 48 hour
extension of the filing/payment deadline for taxpayers
affected by the storms of the past weekend.

My purely hypothetical question is... would this extend the
deadline for 2003 amendments/refund claims which would have
reached the statute of limitations on 4/15 (4/17)?

Personally, I think that anyone who arranges their affairs
so poorly that they are up against a hard deadline deserves
whatever befalls them, but I'm curious just the same.

Ira Smilovitz

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