IRS Seeing Refund Claims Tied to Invalidation of Tax Law Rules

Taxpayers have been filing claims to protect their right to tax refunds if administrative action tied to the 2017 tax law is invalidated, the top lawyer at the IRS said.

Last year’s filing season was the first under which individuals had to abide by changes in the law, known as the Tax Cuts and Jobs Act. Already, the agency is “seeing protective administrative claims being filed for refund with respect to TCJA provisions,” IRS Chief Counsel Michael Desmond said Friday at a tax conference in Washington.

• Regulations for the overhaul’s one-time tax on offshore earnings are being ...