TY - BOOK AU - Flynn, Kevin M. TI - Filing a claim for refund of overpaid tax SN - 0732-8435 U1 - DPer 657.05 C33 Apr - Sept 2016, v86 n4-9 PY - 2016/// CY - New York: PB - The New York State Society of CPA KW - Taxation KW - Refund N1 - The CPA Journal ER -