4. Amanda Amendor filed her 201,202, and 203 income tax returns with the Central West Internal Revenue Service Center. In preparing those returns, Amanda omitted significant amounts of her gross income. In 20X4, Amanda filed amended returns showing the correct gross income. She also computed the additional tax for the three years, Be. cause Amanda was nervous about filing the amended returns, she sent a check to the IRS for the amount of the tax and asked that they send her a statement for the interest to the date of payment. At the Service Center, Susie Suspicious thought that the returns looked suspect. She referred the returns to Criminal Investigation Division (CID) at the Service Center and CID eventually referred the case for a criminal investigation. Because of the pending criminal investigation, the IRS never processed Amanda's amended returns. Rather, CID sent the following letter to Amanda Amendor: November 4,204 Dear Ms. Amendor: We received your amended returns for the years shown above. We are not assessing additional tax at this time, pending a final determination of your tax liability. We will accept the payment you sent with your returns as a cash bond. Acceptance of the payment as a cash bond means that (1) interest charges will stop, at the date the payment was received, on that part of any assessment later satisfied by the payment; (2) the payment is not subject to a claim for credit or refund as an overpayment of tax, penalties, or interest; and (3) interest will not be paid on any of the payment returned to you if it is more than any additional tax, penalties, or interest later assessed. If these conditions are not satisfactory to you and you would like us to return your payment, please sign the statement at the end of this letter and send it to us within 30 days. An addressed envelope is enclosed for your convenience. The copy of this letter is for your records. Thank you for your cooperation. Sincerely yours, L.M. Evilminded, Chief Criminal Investigation Division Amanda now wishes to hire expert legal and accounting help to represent her in the criminal investigation. However, she has no cash available to retain anyone, and she wishes she had not sent the check to the IRS. She consults with you to see whether she can get her money back from the IRS even though the 30 days in the letter have passed What advice do you give her? See Rev. Proc. 2005-18, 2005-1 CB 798