What is the name of your state (only U.S. law)? North Carolina
I had to close a business in the 1990s and ended up with a large tax debt. Liens were placed and the last one expired in 2005. I received a document from the IRS releasing the lien. The debt was huge and was not satisfied. All my taxes have been filed on time and paid in full since 1996. I retired in 2015 and stated paying estimated taxes. 2015 was the first year I was due a refund since my troubles in the 90s. I asked that the refund be credited to my 2016 taxes. In May I received a letter from the IRS stating there would be a delay in crediting the refund because I may owe back taxes.
Does the IRS have a claim on the refund?
I had to close a business in the 1990s and ended up with a large tax debt. Liens were placed and the last one expired in 2005. I received a document from the IRS releasing the lien. The debt was huge and was not satisfied. All my taxes have been filed on time and paid in full since 1996. I retired in 2015 and stated paying estimated taxes. 2015 was the first year I was due a refund since my troubles in the 90s. I asked that the refund be credited to my 2016 taxes. In May I received a letter from the IRS stating there would be a delay in crediting the refund because I may owe back taxes.
Does the IRS have a claim on the refund?