Kelly, a Calendar- Year Taxpayer, Files Her 2008 Individual Return

question 73

Essay

Kelly, a calendar- year taxpayer, files her 2008 individual return on March 30, 2013, 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?

---

Definitions:

Quality

The degree to which a product, service, or process meets specified requirements and satisfies customer expectations.

Mary Parker Follett

An early 20th-century social worker, management consultant, and pioneer in the fields of organizational theory and organizational behavior.

Walter A. Shewhart

A pioneering figure in the field of quality control, known for developing the concepts of statistical process control and the control chart.

W. Edwards Deming

An American engineer, statistician, professor, author, lecturer, and consultant, known for his work in the field of quality management and the Deming Cycle (Plan-Do-Check-Act).