Can a taxpayer get a refund for an overpayment of taxes?
If a taxpayer overpays, he or she can recover that overpayment through administrative proceedings with the Internal Revenue Service (IRS) or litigation in court. A taxpayer must file a claim for a refund with the IRS Commissioner before suing for the refund in court. A claim for refund must be filed within 3 years from the time the taxpayer filed the return or within 2 years of the time the tax was paid, whichever was later.
