"Perfecting" a claim for refund refers to the process by which taxpayers are given an opportunity to provide missing information that is required to process their refund claim. During the transition period, taxpayers will be notified of a deficient claim and provided 45 days to perfect it. This means that the taxpayer must supply the necessary information within this timeframe to ensure that the claim can be properly evaluated and processed by the IRS. The specific date by which the taxpayer must provide the missing information will be indicated in the letter sent to the taxpayer.
Sources:
Publication 556
§ 7422. Civil actions for refund
§ 301.6402-2. Claims for credit or refund.
CCA 200931044
ECC 200848045
IRM Part 4. Examining Process. Chapter 46. LB&I Examination Process. Section 3. Planning the Examination
