Yes, I know we don't do third party questions, but I'd be grateful if we could ignore that bit. This is for a dear friend.
Disabled wife was sponsored by husband and is LPR. Divorced around 10 years ago; no spousal support or alimony ordered in decree. Husband did pay an amount each month for about a year, more or less following I-864 requirements. Husband stopped support, remarried, and claimed the monies as alimony. Wife also filed, and (naively) listed the payments as alimony. Not being able to work, and not being eligible for disability, wife could not afford to pay the owed taxes.
Fast forward. Wife remarries and knowing about the tax debt, called 'em up and confirmed the amount owed. Wife and husband fine with this, and just let them deduct the amount. Fine.
Except that wife discovered that the money was not actually alimony or spousal support according to IRS rules. Wife now needs to amend the original return, and "recapture" the amount IRS took.
Main confusion is whether or not she's still within the SOL to file - IRS says she has two years after the refund was taken....but the return in question was filed a few years before that.
So I suppose the question is, "Which SOL applies?" Does the clock start ticking after it was filed, or is it when the payment is made? Everything I can find is saying that it's the date of the payment, not the date of the actual filing.