Should a delinquent 2013 return postmarked 10/13/2017 be allowed if I was granted a 6 month extension for 2013?

[maesheehan]

My 2013 refund was denied stating 3 year rule however this contradicts IRM here:

https://www.irs.gov/irm/part25/irm_25-006-001r#idm140533982508240

[FaithY]

Yes, according to IRS' Internal Revenue Manual 25.6.1.8.5 and your tax situation provided in your question above, you filed your delinquent 2013 return within the time frame .

Taxpayers who have not filed their 2013 tax returns have until April 18, 2017 to claim a refund for their 2013 taxes. If the taxpayer applied for an extension of time to file their 2013 tax return, the deadline is extended to October 17, 2017.

According to IRS' Internal Revenue Manual 25.6.1.8.5: "Note An original delinquent return claiming an overpayment is a claim for refund. A taxpayer is entitled to a credit/refund for any payment paid ( the payment could be for tax, interest or penalties) within three years from the received date of an original delinquent return, including extensions. Also, the postmark date will establish the start date for the Assessment Statute Expiration Date (ASED)"

[Edited 02.24.18 | 3:10 PM]

[FaithY]

Please see my updated answer.