The 27-page report, dated Sept. 14 but only released this week, complained the IRS doesn't keep good records on who authorizes manual refunds, which generally are those not triggered automatically by the filing of a tax return claiming tax overpayment but by an agency worker.

FORBES: Informer

No refund can be made unless it has first been determined that the taxpayer has made an overpayment in tax for the year.

FORBES: David Wallace Would Have Loved This

S.A. 54:49-14(c) leaves individuals without an effective remedy for the overpayment of sales tax.

FORBES: Sales Tax Class Action Suits Seem Frivolous

Despite the overpayment shambles, tax credits have helped many low earners like Kurt's family.

BBC: What Future For Kurt?