Tax Controversy Corner - The Variance Doctrine: An Important Variable to Consider When Drafting Refund Claims

Abstract

If you are preparing, or advising on, the filing of amended returns or other claims for refund, one of the most important things to consider is the variance doctrine, and how it could impact your client’s ability to bring a refund action in court if the IRS denies the claim. This column focuses on the requirements of Code Sec. 7422(a) and Reg. §301.6402–2, which establish what is known as the “variance doctrine.”