Taxpayer paid taxes late, more than three years after the due date. If he had filed on time, he would have gotten a refund due to the earned income credit.
After the return was finally filed, the IRS, of course, refused the refund.
Now he wants to try to get it back based on his claim of an inability to file on time under IRC §65111(h)(2)(A) and Rev. Proc. 99-21.
I'm guessing that an amended return wouldn't work, because there is really nothing to amend other than including the health excuse.
So what's the best procedure for making the claim?
Thanks.