The tax code to appeal refunds forfeited due to stat. of limit.? Person failed to file in time due to medical?

Question

IRS sent letter asking for tax code for the reason for the appeal. I'm appealing their decision based on medical reasons for the delay in filing taxes

Answer 1

You may need to ask your question with some additional details.

I assuming here, but it appears that you failed to files returns on which you were due a refund. You most likely received a demand for return notice within the first 18 months. You filed a return well after three years from the original or extended due date. And you were denied your refund as a result of statute. You requested an administrative appeal based on their decision. They are asking you for the grounds of your appeal.

If so, here is what happened. The statute of limitations runs for three years from the date of the filing of the return. If you don't file a return, the statute never stops running, and the IRS can come after you to prepare a return at any time.

However, if the IRS has money due to you, and you do not request it back within three years of the original due date, or extended due date, they are not permitted to continue to hold your money ad infinitum. No government agency is permitted to hold your money if they cannot find you and follow set proceedures in order to reach you.

As the IRS cannot hold your money after the time allowed by statute, they submit the money to the deparment of unclaimed property. The Federal government and every State has a department of unclaimed property, which makes the money available for government use until you file sufficient claims.

If my summary is close to correct, and the IRS followed ALL required proceedures in order to notify you of their intent to submit your property, then you have no grounds for administrative appeal, and instead need to focus you efforts on the department of unclaimed property. If the IRS failed to follow ALL required proceedures, then that is the grounds for your appeal. And you will need to specify which proceedures were not followed under statute.

Answer 2

I'm not sure where waggy_33 comes up with his reference to "section 9100". The closest reference I found was to 'section 301.9100'. This is related to "(Carry forward Election of
Unused Private Activity Bond Volume Cap". It does not appear to apply in your case. With a 3 year statute of limitations, if you had medical reasons not to file for that time, someone should have been appointed to handle your financial affairs. The letter your received form the IRS is legalese for 'You don't have a case. If you think you do, show as the law.'

Answer 3

The statute runs for three years. If you were truely so sick that you could have filed you may try to say you are seeking relief under section 9100. If I were you I would hire a CPA or attorney would has experience dealing with the IRS. By being in appeals you are beyond the audit stage and are now dealing with an attorney at their level.

Answer 4

the statute of limitations is pretty long. how long were you sick?