informal claim for refund
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 314 U.S. 186 - United States v. Kales · 1941Most cited · 624 citing opinions
a notice fairly advising the Commissioner of the nature of the taxpayer's claim, which the Commissioner could reject because too general or because it does not comply with formal requirements of the statute and regulations, will nevertheless be treated as a claim where formal defects and lack of specificity have been remedied by amendment filed after the lapse of the statutory period