However, the court sided with the IRS, noting a big difference between the IRS trying to collect additional tax vs. protecting itself from refund claims after the limitations period.
If taxpayers have not received a refund date and filed during the affected period, they should contact their software provider to determine if they may be in the affected group.
Section 6532(a)(1) indicates that the mailing of the Notice of Claim Disallowance by certified or registered mail triggers the beginning of the two-year limitations period in which the taxpayer can bring a suit for refund.