Hi and welcome to Just Answer!1. What are my chances in an Appeal?Your return is considered filed timely if the envelope is properly addressed and postmarked no later than teh deadline. You are expected to provide a proof. If you will not provide any proof - your chances to appeal are minimal.
Will I have problems with that?The fact of wording will have no difference.Generally, a protective claim is a formal claim or amended return for credit or refund normally based on current litigation or expected changes in tax law or other legislation. You file a protective claim when your right to a refund is contingent on future events and may not be determinable until after the statute of limitations expires. A valid protective claim does not have to list a particular dollar amount or demand an immediate refund. However, a valid protective claim must:Be in writing and signed,
Include your name, address, SSN or ITIN, and other contact information,
Identify and describe the contingencies affecting the claim,
Clearly alert the IRS to the essential nature of the claim, and
Identify the specific year(s) for which a refund is sought.
Mail your protective claim for refund to the address listed in the instructions for Form 1040X, under Where To File.
Generally, the IRS will delay action on the protective claim until the contingency is resolved.
Is there any tax law that can help me extend the statute of limitations?Yes - please review details here and verify if any may be used in your situation - http://www.irs.gov/irm/part25/irm_25-006-001r-cont03.html
1.Please see IRS publication 556 - www.irs.gov/pub/irs-pdf/p556.pdf - Protective claim for refund. If your right to a refund is contingent on future events and may not be determinable until after the time period for filing a claim for refund expires, you can file a protective claim for refund. A protective claim can be either a formal claim or an amended return for credit or refund. Protective claims are often based on current litigation or expected changes in the tax law, other legislation, or regulations. A protective claim preserves your right to claim a refund when the contingency is resolved. A protective claim does not have to state a particular dollar amount or demand an immediate refund. However, to be valid, a protective claim must:Be in writing and be signed,--Include your name, address, social security number or individual taxpayer identification number, and other contact information,--Identify and describe the contingencies affecting the claim,--Clearly alert the IRS to the essential nature of the claim, and
--Identify the specific year(s) for which a refund is sought.In additional - here is a special Rev. Proc. 2011-48 - http://www.irs.gov/irb/2011-42_IRB/ar13.html - see 04 Manner of filing a section 2053 protective claim for refund.In your case - seems as all requirements met if you "identify and describe the contingencies affecting the claim" - that might be done as an attached note.See "Identification of the claim or expense" in the Rev. Proc. 2011-48 that we referenced above.2.Based on your information - it would be very hard to proof your timely filing.See in the same Rev. Proc. 2011-482) Contacting the Service when no communication received. Although a timely-filed section 2053 protective claim for refund will be timely filed even if the Service does not acknowledge its receipt and/or process the protective claim, the fiduciary or other person filing the form on behalf of the estate promptly should contact the Service at(NNN) NNN-NNNN(or other appropriate number) to inquire into the Service's receipt and processing of that protective claim for refund if the estate does not receive from the Service the written acknowledgment of receipt described in section 4.06(1) of this revenue procedure within 180 days of filing a section 2053 protective claim for refund on a Schedule PC attached to the Form 706, or within 60 days of filing a section 2053 protective claim for refund on a Form 843. A certified mail receipt or other evidence of delivery to the Service is NOT SUFFICIENT to ensure and confirm the Service's receipt and processing of the protective claim for purposes of this revenue procedure.
So far - your chances to convince the IRS with Delivery Confirmation are none and your chances to defend your position in the Tax Court are minimal.
You still may want to discuss the issue with the tax attorney as you originally stated.
Sorry if you expected differently.