No taxpayer signature on amended return results in no tax refund. The U.S. Court of Federal Claims has jurisdiction over tax refund claims if the claims are “duly filed,” including being signed by the taxpayers under penalty of perjury. Claims that aren’t duly filed will be considered for a refund only if the IRS waives the “duly filed” requirement. One married couple filed amended returns for two years, but didn’t sign them, nor did they authorize their accountant to sign for them. The IRS didn’t waive the requirement that the returns be duly filed, therefore the court lacked jurisdiction and dismissed the claims. (Clark, 7/27/20) Call or visit our website for more information! www.mjscpa.com/
