Related links
Form 1310 (Rev. August 2014)
You do not need to file Form 1310 to claim the refund on Mr. Greens tax return. However, you must attach to his return a copy of the court certificate showing
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26 U.S. Code 7422 - Civil actions for refund
No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed
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How do I get a refund for an overpayment?
Submit a letter requesting a refund and the Refund Form (pdf) to receive a refund for overpayments made to the PACER Service Center.
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