MINTON, Circuit Judge.
We are asked to decide whether a certain document sent to the Commissioner of Internal Revenue by the taxpayer constituted an informal claim for unrefund, and if so, whether such a claim if rejected may be amended effectively after the expiration of the statutory period for filing claims for refund.
It is undisputed that the taxpayer, in the payment of her 1932 income tax, overpaid the Government in the sum of $12,183.93.
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