Case: Proof of Registered or Certified Mail Required to Overcome Physical Delivery Rule, Taxpayer Not Entitled to Refund of Overpayments (W.D. Wis.) (IRC §7502)

Taxpayer, who filed a claim for refund under I.R.C. §7422 related to the IRS’s proof of claim filed in Taxpayer’s Ch. 13 bankruptcy proceeding, is not entitled to a refund of overpayment for tax year 2016 because overpayment was deemed paid more than three years prior to when Taxpayer filed the claim, a district court held, granting the government’s motion for summary judgment. Taxpayer’s 2016 taxes were withheld from his employer and deemed paid in April 2017, but Taxpayer did not file a claim for refund until December 2020, more than three years after the taxes were deemed paid. Despite ...