With tax season ending, you are coming up on a number of deadlines. At this late time frame, you may be better off getting professional help from a tax Attorney or CPA at Moskowitz LLP.
Not only is April 15th, 2026, an important deadline for your 2025 tax return, but it is also a crucial milestone if you have not yet filed your 2022 tax return or want to make any changes to what you have already submitted. This is your last chance to obtain a refund from the IRS before the statute of limitations for that particular tax year passes. You must act now, or you will permanently lose your right to this refund.
The best way to take immediate action is to schedule an appointment with the tax preparation specialists at Moskowitz LLP. We can help you quickly file a tax return or amendment for refund that would otherwise be lost forever.
You Cannot Seek A Refund for An Indefinite Period of Time
Individual taxpayers lose the right to seek a tax refund if they are trying to file a return, or amend one that has already been filed, more than three years after the date when taxes were initially due.
26 U.S.C. § 6511 sets forth a statute of limitations for refunds. Generally, the later of the following two dates applies as a cutoff for when you can seek a refund (and the later of the two dates applies):
- Three years from the time that the return was originally due
- Two years after an actual tax was paid to the IRS
The Statute of Limitations Is a Strict Deadline
Like any type of statute of limitations, this particular rule is strictly enforced. If you have missed the deadline to file a return or claim your refund, a court would not even have jurisdiction to review any substantive dispute that you may have with the IRS over your entitlement to or the amount of tax refunds. The court would look at one thing, and one thing only, and that is that you missed a deadline to file a return or claim your refunds.
Your own personal circumstances and reasons for a delay may not even matter. According to the United States Supreme Court in the case of United States v. Brockamp, there is no hardship exemption that can allow you to resuscitate your claim for a refund if you have missed the deadline.
What the Statute of Limitations Means for You Today
Taxes for the calendar year 2022 were due to the IRS on April 15, 2023. This date marked the beginning of the statute of limitations for the 2022 tax year. The IRS will close all refund claims by that date, and you will no longer be eligible for a refund for 2022, even if you have not yet filed your return for that year.
The same deadline applies if you want to amend your 2022 tax return to seek a refund. For example, if you missed taking certain credits or deductions, or you incorrectly selected your filing status, you also have until April 15th to seek a refund for any overpayment.
If you have not yet filed a 2022 tax return, or you want to amend the one that you have filed, it is vital that you act immediately. You only have days to submit your return to the IRS to become eligible for any potential refunds. Even if the IRS processes a return that is filed after the deadline, the agency will not be required to pay you any money because the statute of limitations has passed. When you schedule an appointment with the tax attorneys and CPAs at Moskowitz LLP prior to this deadline. Each state has separate tax laws and statutes.
Contact a Tax Attorney or CPA Today
With a compressed time frame to file a tax return with the IRS, you are better off not trying to do so on your own. Rely on the very experienced tax preparation professionals at Moskowitz LLP. Schedule your appointment by visiting our website or by calling us today at 888-TAX-DEAL (888-829-3325).
