---
title: "The Variance Doctrine: An Important Variable To Consider When Drafting Refund Claims"
description: By Megan L. Brackney Journal of Passthrough Entities September – October 2017 Edition If you are…
---

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# [The Variance Doctrine: An Important Variable To Consider When Drafting Refund Claims](https://kostelanetz.com/publications/the-variance-doctrine-an-important-variable-to-consider-when-drafting-refund-claims)

 Written by [Kostelanetz LLP](https://kostelanetz.com/publications/author/kostelanetz-llp) | Sep 17, 2017

By [Megan L. Brackney](https://www.kflaw.com/megan_l_brackney)  
 Journal of Passthrough Entities  
 September – October 2017 Edition

If you are preparing, or advising on, the filing of amended returns or other claims for refund, one of the most important things to consider is the variance doctrine, and how it could impact your client’s ability to bring a refund action in court if the IRS denies the claim.

[Full Article](https://kflaw.com/wp-content/uploads/2022/06/The-Variance-Doctrine_-An-Important-Var...pdf)

[View full post](https://kostelanetz.com/publications/the-variance-doctrine-an-important-variable-to-consider-when-drafting-refund-claims)

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