Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

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Duane paid his 2010 federal income taxes in January 2013 in the amount of $10,000, and then paid $4,000 interest and penalties on this amount in May 2014. In April 2016, Duane filed a claim for refund of the $14,000, as a result of a sizable operating loss from his business in tax year 2015. Can he recover the 2010-related amounts