When the Service disallows a claim for refund, it sends a letter, known as a Notice of Claim Disallowance, to the taxpayer explaining that disallowance.

FORBES: When It Comes to the Two Year Statute - You are on Your Own

It was a clear shot at Pershing Square Capital, the New York hedge fund run by William Ackman, who released a letter to regulators Wednesday, along with a lode of data, to support his claim the bond insurers are headed for a swift demise.

FORBES: Magazine Article

Yet they also make a plausible claim to Islamicity on the basis of the letter, if not the spirit, of Islamic finance.

FORBES: Legal Lip Service

Although the Notice of Claim Disallowance letter sent by the Service generally contains a statement advising the taxpayer that the two-year period began on the date of the letter, the Service occasionally mails these letters without the paragraph notifying the taxpayer of the two-year period for filing suit.

FORBES: When It Comes to the Two Year Statute - You are on Your Own