You make the call

Question: Christine is frustrated and upset since the IRS still has not processed her 2022 amended tax return. She has been waiting since June 2023 for her refund or more information. Christine timely filed her 2022 Form 1040, U.S. Individual Income Tax Return, in April 2023, reflecting a $15,000 tax liability she paid on time. Spotting an error afterward, she amended her return in June 2023 to claim a $4,000 refund. Fast forward to April 2025, and the refund still has not been paid. What is the remedy for Christine to get her refund if the IRS has not denied it?

Answer: If Christine wishes to pursue the refund claim, she must look for jurisdictional remedy in either a U.S. district court or a U.S. Court of Federal Claims.

Under §6532(a)(1), a taxpayer may bring a refund lawsuit in a U.S. district court or the U.S. Court of Federal Claims if either: (1) the IRS has denied the administrative refund claim, or (2) six months have passed since filing the refund claim without any action by the IRS on the claim – whichever occurs first.

Two facts related to this process surprised Christine. First, according to the Taxpayer Advocate Service’s 2025 Purple Book of legislative recommendations (National Taxpayer Advocate 2025 Purple Book):

“The tax code does not require the IRS to process claims for credit or refund or even to respond to taxpayers. The IRS can simply ignore refund claims…While the IRS generally does process claims for credit or refund, claims can and sometimes do spend months or even years in administrative limbo. Other than having to pay interest, no legal or economic incentive exists for the IRS to expeditiously review and process the claims.”

Second, Christine found that the Tax Court handles refund requests but only when the IRS has previously filed a Notice of Deficiency. This leaves Christine a suboptimal choice of the other federal courts, in which it is harder to represent yourself, making them more costly and complex.