The following excerpt is from Strong v. C.I.R., 79 F.3d 1154 (9th Cir. 1996):
1 We are satisfied that we have jurisdiction to hear this claim. A taxpayer seeking a refund has three years from the filing of his return (or two years from the payment of his taxes if it is later) to file a "claim" for a refund. 26 U.S.C. 6511(a). A claim may be informal and includes the filing of an amended tax return. See Broun v. United States, 91-1 U.S.T.C. p 50,261 (M.D.Ga.1991) (holding that an amended tax return is an informal claim sufficient to preserve a refund suit).
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