Refunding Wisely: How Far Back Do You Go, and How Can Your Letter Help (or Hurt) You?

Understand the different statutory and regulatory provisions governing the look back period for refunds, and why "six years" is, in most cases, NOT the right answer

Identify helpful and harmful ways of phrasing refund letters, including the danger of saying "According to our lawyer"

Recognize common mistakes in interpreting NCDs and LCDs that often result in unnecessary refunds