In reviewing the manner in which courts have interpreted [the informal claim] doctrine, it appears that the doctrine can be more effective if steps are taken to create a definite set of rules for the doctrine's application, and if those rules are incorporated into the IRC or Treasury regulations. This Article, after briefly reviewing the history of the informal claim doctrine and its current form, will discuss the possibility of creating such rules.
Neilson, William A.
"Informal Claims for Refund - A Winding Road,"
Akron Tax Journal: Vol. 26
, Article 5.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol26/iss1/5