The IRS has 6 months after you file it, to pay. If they don't, you should write to warn them that failure to do so will result in a lawsuit for recovery.
That warning may produce the refund. If it doesn't, you have a decision to make: to file in District Court (fee: $150) a suit that ought to succeed but almost surely won't (the judge is paid 48% of his salary by the defendant) - or just write it off.
The Basic Tool Set is needed for a proper understanding of this as of all questions indexed here.
Audiotape Series 3 explains in Tape 1 Side 2, and in Tape 6, how to send reminder letters during that 6-month period, and in case they fail it then introduces a lawsuit to claim the refund (but see Series 4 below.) Also discussed is the case of a Zedhead who succeeded in obtaining a refund after filing a 1040X for a prior year.
Audiotape Series 4 in Tape 1 revisits that accomplishment but warns that to go back more than four years imposes a heavy burden of proof on the Plaintiff. Tape 4 Side 1 introduces an improved pro-forma lawsuit for refund recovery, enclosed as an Exhibit.
Audiotape Series 5 Tape 2 notes that when such a suit is filed, it stops all other IRS actions with regard to a Zero Return - and an Exhibit adds to the pro-forma lawsuit (see Series 4.)
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