Procedurally Taxing: Unsigned and Electronically Signed Refund Claims (July 26, 2021)

Keith Fogg, Clinical Professor of Law at Harvard Law School, posted “Unsigned and Electronically Signed Refund Claims” which discusses refund claims. The article begins as follows:

Last year I blogged on the case of Gregory v. United States, 149 Fed. Cl. 719 (2020), in which the Court of Federal Claims denied a refund claim because the taxpayers did not sign the amended return.  It turns out the Gregory case is part of a larger group of cases involving the same or similar issues.  The tax clinic at Harvard filed an amicus brief in the Federal Circuit regarding one of the cases in the group, Brown, on behalf of the Center for Taxpayer Rights.  The Court of Federal Claims has recently addressed another case in the group and one that has a slightly different fact pattern.

Click here to see the full article: Unsigned and Electronically Signed Refund Claims

 Posted by Josh Saret, Associate Editor, Wealth Strategies Journal.

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