Refunds and Releases. Chris McLaughlin Assistant Professor, UNC SOG. NCGS 105-380: No taxes to be released, refunded, or compromised.
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Assistant Professor, UNC SOG
Mike K. pays his 2010 Durham County taxes in September, forgetting that his mortgage company is escrowing the taxes for him. Two weeks later he demands a refund, explaining that the mortgage company will pay the taxes in December. Should he get one?
In 2009, taxpayer seeks refund of 2005 taxes claiming that it was illegal to tax him on a completed house when all he owned was a shell. Is a refund justified?