Taxes: Is there an authoritative source/citation that clearly states that the IRS deadline to file your tax return in order to claim a refund is three years from the original due date plus extensions?
The Statute of Limitations on filing for a refund is found in Internal Revenue Code Section 6511. Here is a good blog discussion from a Law School course. Statutes of Limitations on Refund Claims - Complexities (6/9/13) Look at the examples and see if the last one applies to your facts. Here is the source document. 26 U.S. Code § 6511 - Limitations on credit or refund26 U.S. Code § 6511 - Limitations on credit or refund Current through Pub. L. 114-38. (See Public Laws for the current Congress.)US Code Notes IRS Rulings Authorities (CFR) prev | nexthttp://...(a) Period of limitation on filing claim Claim for credit or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid. Claim for credit or refund of an overpayment of any tax imposed by this title which is required to be paid by means of a stamp shall be filed by the taxpayer within 3 years from the time the tax was paid. http://...(b) Limitation on allowance of credits and refunds http://...(1) Filing of claim within prescribed period No credit or refund shall be allowed or made after the expiration of the period of limitation prescribed in subsection (a) for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such period. http://...(2) Limit on amount of credit or refund http://...(A) Limit where claim filed within 3-year period If the claim was filed by the taxpayer during the 3-year period prescribed in subsection (a), the amount of the credit or refund shall not exceed the portion of the tax paid within the period, immediately preceding the filing of the claim, equal to 3 years plus the period of any extension of time for filing the return. If the tax was required to be paid by means of a stamp, the amount of the credit or refund shall not exceed the portion of the tax paid within the 3 years immediately preceding the filing of the claim. http://...(B) Limit where claim not filed within 3-year period If the claim was not filed within such 3-year period, the amount of the credit or refund shall not exceed the portion of the tax paid during the 2 years immediately preceding the filing of the claim. http://...(C) Limit if no claim filed If no claim was filed, the credit or refund shall not exceed the amount which would be allowable under subparagraph (A) or (B), as the case may be, if claim was filed on the date the credit or refund is allowed. http://...(c) Special rules applicable in case of extension of time by agreement If an agreement under the provisions of section 6501(c)(4) extending the period for assessment of a tax imposed by this title is made within the period prescribed in subsection (a) for the filing of a claim for credit or refund․ http://...(1) Time for filing claim The period for filing claim for credit or refund or for making credit or refund if no claim is filed, provided in subsections (a) and (b)(1), shall not expire prior to 6 months after the expiration of the period within which an assessment may be made pursuant to the agreement or any extension thereof under section 6501(c)(4). http://...(2) Limit on amount If a claim is filed, or a credit or refund is allowed when no claim was filed, after the execution of the agreement and within 6 months after the expiration of the period within which an assessment may be made pursuant to the agreement or any extension thereof, the amount of the credit or refund shall not exceed the portion of the tax paid after the execution of the agreement and before the filing of the claim or the making of the credit or refund, as the case may be, plus the portion of the tax paid within the period which would be applicable under subsection (b)(2) if a claim had been filed on the date the agreement was executed. http://...(3) Claims not subject to special rule This subsection shall not apply in the case of a claim filed, or credit or refund allowed if no claim is filed, either․ http://...(A)prior to the execution of the agreement or http://...(B)more than 6 months after the expiration of the period within which an assessment may be made pursuant to the agreement or any extension thereof. http://...(d) Special rules applicable to income taxes http://...(1) Seven-year period of limitation with respect to bad debts and worthless securities If the claim for credit or refund relates to an overpayment of tax imposed by subtitle A on account of․ http://...(A)The deductibility by the taxpayer, under section 166 orsection 832(c), of a debt as a debt which became worthless, or, under section 165(g), of a loss from worthlessness of a security, or http://...(B)The effect that the deductibility of a debt or loss described in subparagraph (A) has on the application to the taxpayer of a carryover, in lieu of the 3-year period of limitation prescribed in subsection (a), the period shall be 7 years from the date prescribed by law for filing the return for the year with respect to which the claim is made. If the claim for credit or refund relates to an overpayment on account of the effect that the deductibility of such a debt or loss has on the application to the taxpayer of a carryback, the period shall be either 7 years from the date prescribed by law for filing the return for the year of the net operating loss which results in such carryback or the period prescribed in paragraph (2) of this subsection, whichever expires the later. In the case of a claim described in this paragraph the amount of the credit or refund may exceed the portion of the tax paid within the period prescribed in subsection (b)(2) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable to the deductibility of items described in this paragraph. http://...(2) Special period of limitation with respect to net operating loss or capital loss carrybacks http://...(A) Period of limitation (additional Code language not copied and pasted)The Statute of Limitations on filing a return is found in Internal Revenue Code Section 6501 and Reg § 301.6501
