Statute of Limitations Applying to a Claim for Refund
To successfully obtain a refund from the IRS, the taxpayer must meet certain requirements. The first requirement is that the claim for refund must be made before the expiration of the statute of limitations for refunds. This period is generally three years, which means that taxpayers have until the later of three years from the date of the original deadline of the tax return to claim a refund. Another component to the statute of limitations for refunds states that taxpayers have two years from the date the tax was actually paid to claim a refund of overpaid taxes from the IRS (2). An additional limitation on the refund process applies to civil actions for refunds: a civil action for refund cannot be instituted unless a claim for refund was previously filed within the applicable statute of limitations.
if it's been more than 2 years since you paid the extra tax, the IRS, under the law, will deny your claim. TAS can do nothing because they are limited by what the law allows. however, it doesn't hurt to try.
IRC § 7422(a); IRC § 301.6402-2(a)(1).
