[□]
[□=□]
[□ | □]
When I worked for Bell Labs in the early 1980s ( before the telephone company break-up ) , I was working on a project that was being done partially in suburban Chicago and partially in New Jersey . In the long run , migration promises to be expensive , unscalable , error-prone , at most partially successful , and ultimately infeasible . The western society has fully understood that for rich to become richer the best way is to redistribute the wealth at least partially to the poors so that they can buy the things that the rich ( read businessman ) want to sell . An appropriate statement in the Remarks section of Form 895 would be : " The return was inspected and there are no material issues other than those on the claim and the claimed refund has not been paid " Even though the assessment statute has expired , other adjustments can be made to taxable income to partially or fully offset the otherwise allowable claim for refund . If your program is partially complete and the desired changes are not extensive , it will likely be easier to handle your cahnges by e-mail submission of the changes only .