Hello JA Customer,
Yes, that is correct. There is a statute of limitations on how long a taxpayer can file a return and still receive a refund. The statute is 3 years from the original due date of the return in question. Your 2004 return was due on April 15, 2005 so you only had until April 15,2008 to file a return for 2004 and still receive any refund which you were due.
I am sorry I could not give you a more favorable answer, but this has always been the law in effect on refunds.
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Thank you JA Customer