to be a payment in respect of such tax liability at the time such credit is allowed.” 26 U.S.C. § 7422(d). 2 . Kaffenberger v. United States, 314 F.3d 944, 954 (8th Cir.2003) ("Treasury regulations specify what is required of a taxpayer to file a valid claim for refund or credit of taxes previously paid. See 26 C.F.R. § 301.6402 — 2(b)(1); § 301.6402-3(a). Although the regulation states that a claim that fails to comply with the requirements will not be considered as a claim for refund, § 301.6402-2(b)(l), the Supreme Court has endorsed informal claims filed within the statutory period that have technical deficiencies, as long as a valid refund claim is subsequently made after the period has run.”); United States v. Commercial Nat’l Bank of Peoria, 874 F.2d 1165, 1175-76 (7th Cir.1989)
holding a taxpayer has three years from the date his return is actually filed to file a claim for refund or credit holding under section 7422a that the district court lacked jurisdiction over a taxpayers refund claim because the taxpayer failed to file a refund claim before the statute of limitations had run holding statute of limitations should not be equitably tolled for taxpayer who filed a refund claim after the applicable statute of limitations holding that a taxpayer only has a refund right after the irs has credited the refund to other underpaid taxes therefore the refund was not part of the bankruptcy estate holding that the taxpayer met the claim requirement where the taxpayer first filed a timely letter with the irs that requested a refund and subsequently filed a formal refund claim