Refund Claims And Amended Returns Practice Test

Yes - the 3-year period runs from the discovery of the error.

No - the 3-year limitation expired April 15, 2024.

No - the 3-year period from April 15, 2021 (the filing date) extended to April 15, 2024, and June 2024 is after that expiration. The 2-year period from the date of payment (April 15, 2021) expired April 15, 2023. Both periods have expired and the refund claim is barred.

Yes - the 5-year rule applies since the taxpayer has until 2026.