Kelly, a Calendar-Year Taxpayer, Files Her 2017 Individual Return on March

question 83

Essay

Kelly, a calendar-year taxpayer, files her 2017 individual return on March 30, 2018, and pays the amount due at the same time. Later, she discovers some deductions that she should have claimed on the return. By what date must she file a claim for refund?

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Definitions:

Incubation

A process or period of time in which new ideas, projects, or startups are developed in a supportive environment.

Verification

The process of confirming or validating that something meets a set of standards or is true.

Creative Process

A sequence of thoughts and actions leading to original and appropriate outcomes or solutions.

Escalation of Commitment

Escalation of commitment involves continuing to invest in a decision despite evidence of its ineffectiveness, often due to sunk costs or pride.