DO a web search for "refund" and you will end up with over a billion results, many associated with dissatisfaction on the part of a customer. A refund is given by a seller to a customer who is not happy with a product or a service. Sellers often promise that if a customer is not satisfied with a purchase, the amount paid will be refunded, no questions asked. One can view a refund as a noble act by a granting party by way of appeasing a dissatisfied party.
In contrast and in the context of a tax refund, a claimant must comply with factual requirements and prove under the law that it is entitled to a tax refund. With all the complexities of the tax refund process, how can a taxpayer appease the granting tax authority?
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