leases 43. Matthell, time employee. Ilmithy's return is being audited by the IR 2016 of Timothys high regard for Mathe knowledge and judgment, imothy has udited by the IRS. Beca g that was ich source hew to represent him in the audia: auie Matthew represent Timothy? fled his 2015 tax return on August 4. Marvin 15, 2016, having obtained an automati extension of time to file. However, not having the money to pay the tax bil time, he arranged with the IRS to pay his liability six months later. On February 15, 2017, Marvin paid the tax. Subsequently on November 13, 2017, he discovered a deduction that he neglected to take on his 2015 return and he wishes to file a claim for a refund. May he do so? tions includes the United tar Decisions ers Kluwer) hed by