Yoursuccessfulclaim or not againstanyinsurer is not a point ofour consideration in demanding the refund, and wearenotliable toanyissues arising betweenyourselfand any thirdparties.
The IRS requires all individuals who are compensated for preparing, or assisting in the preparation of, all or substantially all of a tax return or claim for refundof tax to have a PTIN.
The CPA who represented the taxpayers in the examination should have filed a protective claimofrefund for tax paid on the lease receipts, but by the time I got involved in the matter the statute of limitations on filing such a claim for refund had long since expired.