Is the IRS required to provide a tax refund if income taxes were filed late

If I understand your question properly, the IRS had denied your claim for refund based on its determination that the statute of limitations for claiming a refund under Section 6511 of the IRC has passed. If the IRS determination is correct, it would be difficult to challenge. One method is to claim that you should be applied an exception to the statute of limitations because you were financially disabled, which led you to make your claim for refund late. However, all of the facts and circumstances must be examined. The only way to dispute the IRS claim, however, would be to file suit in federal district court.

If I understand your question properly, the IRS had denied your claim for refund based on its determination that the statute of limitations for claiming a refund under Section 6511 of the IRC has passed. If the IRS determination is correct, it would be difficult to challenge. One method is to claim that you should be applied an exception to the statute of limitations because you were financially disabled, which led you to make your claim for refund late. However, all of the facts and circumstances must be examined. The only way to dispute the IRS claim, however, would be to file suit in federal district court.