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Does the storm relief apply to the individual tax refund claims for tax year 2003 where the regular three-year statute of limitations is expiring?

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Does the storm relief apply to the individual tax refund claims for tax year 2003 where the regular three-year statute of limitations is expiring?

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No. We do not have the authority to extend the statute of limitations for the filing of the refund claims or any other time sensitive acts unless there is a Presidential disaster declaration.

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