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SECTION 13. REFUNDS
Internal Revenue Bulletin 1998-17 · 2026-10-03 edition · updated 2026-10-04 · United States
No refunds of FTDs or FTPs will be made through EFTPS. However, a refund request may be made using existing tax refund procedures. If a taxpayer’s error results in a significant hardship, the taxpayer may contact the Service at (800) 829-1040 for assistance.
.02 A Filer that is not the taxpayer must:
(1) retain copies of each Authorization and each enrollment at its principal place of business for 4 years after the prescribed due date of the last return to which the any FTD or FTP relates, unless
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