26 CFR 303.1-7 – Claims for refund or credit
(a) Claims for refund or credit must be filed within the period prescribed by section 6511 of the Internal Revenue Code of 1954 as modified by section 36(c) of the Trading With the Enemy Act. Any such claim must contain a detailed statement under the penalties of perjury of all the facts relied upon in support of the claim and should be filed with the district director for the district in which the tax was paid. See paragraph (f)(1) of § 303.1-4, relating to final computation.
Terms Used In 26 CFR 303.1-7
- Attorney General: includes the Alien Property Custodian whose functions were transferred to the Attorney General pursuant to Executive Order 9788 (3 CFR 1943-1948 Comp. See 26 CFR 303.1-1
- Commissioner: means the Commissioner of Internal Revenue. See 26 CFR 303.1-1
- former owner: means the owner immediately prior to vesting and any successor in interest by inheritance, devise, bequest, or operation of law, of such owner. See 26 CFR 303.1-1
- tax: has the meaning stated in section 36(d) of the Trading With the Enemy Act as added by the Act of August 8, 1946. See 26 CFR 303.1-1
- Trading With the Enemy Act: includes all amendments of such Act, and all orders, rules, and regulations issued or prescribed under such Act or any such amendment. See 26 CFR 303.1-1
(b) Any act of the Attorney General for, or on behalf of, a taxpayer in respect of any claim under this part will be considered as the act of such taxpayer, unless such taxpayer notifies the Commissioner of Internal Revenue in writing, by the filing of a claim for refund or credit or otherwise, that he does not ratify such act. See paragraph (b) of § 303.1-4, relating to relationship of Attorney General and former owner.
(c) All refund of taxes paid by the Attorney General shall be made directly to that official.