Step 6: Prepare a Tax Opinion Letter which meets the requirements of Treasury Department Circular 230.

After our due diligence is complete, we then prepare the tax opinion letter with the confidence that should the IRS not issue a tax refund within six months of the filing of your amended tax return, we are prepared to contact the Taxpayer Advocate Service or file a refund claim in the United States District Court or the United States Court of Federal Claims. While cannot guarantee a particular outcome, we do commit that once we form the opinion detailing how you were convinced to depart with your property by swindling, false pretenses, or any other type of deceit, we will be prepared to litigate your claim in the event the IRS has not filed a refund claim within six months.