If a taxpayer alleges overpayment of federal taxes, what must they demonstrate regarding their attempts to obtain a refund?

When a taxpayer alleges an overpayment of federal taxes and seeks a refund, they are required to demonstrate that they have exhausted their administrative remedies, which may involve showing that they have given the IRS a reasonable opportunity to address their claim. This often translates to the IRS needing to process the claim and respond appropriately. Showing unreasonable delay by the IRS can establish a foundational basis for their complaint when the taxpayer has pursued administrative remedies and received no timely response.

In this context, the taxpayer's argument hinges not just on the overpayment but on the IRS's failure to act within a reasonable timeframe, effectively validating the taxpayer's frustrations and legal stance. If the IRS does not respond or resolve the issue in a timely manner, it can give the taxpayer grounds to pursue further legal action or alternative remedies.

The other options do not effectively encompass the requirements placed on a taxpayer in this situation. Successful communication with the IRS, for instance, does not necessarily equate to a resolution of the claim and may not address delays. Proving personal service to the IRS agent represents a more procedural approach that does not speak to the essence of the taxpayer's claim regarding the refund. Filing appeals may be a part of the process but is not a universal requirement to demonstrate the claim of overpayment