As the Court of Claims has stated, the informal claim must provide "clear and explicit" notice. Missouri Pacific R.R. Co. v. United States, 214 Ct.Cl. 623, 558 F.2d 596, 598 (1977); see Bauer, 594 F.2d at 46.See Gustin, 876 F.2d at 488-89, quoting Newton v. United States, 143 Ct.Cl. 293, 163 F.Supp. 614, 619 (1958).

An informal claim for a refund is valid under § 7422. See United States v. Kales, 314 U.S. 186, 194, 62 S.Ct. 214, 218, 86 L.Ed. 132 (1941); Bonwit Teller Co. v. United States, 283 U.S. 258, 264, 51 S.Ct. 395, 397, 75 L.Ed. 1018 (1931); Missouri Pacific R.R. Co. v. United States, 214 Ct.Cl. 623, 558 F.2d 596, 598 (1977). An informal claim must have a written component.

APG 3, however, argues that jurisdiction exists because it filed a timely informal claim for a refund. Informal claims are recognized as valid under § 7422(a) in limited circumstances. Missouri Pacific R.R. Co. v. United States, 558 F.2d 596, 598-99 (Ct.Cl. 1977). The question before the court therefore becomes whether or not this is such a circumstance.

The problem with this interpretation is that government officers have no general power to waive statutes of limitations in tax cases. United States v. Garbutt Oil Co., 302 U.S. 528, 534-35, 58 S.Ct. 320, 323-23, 82 L.Ed. 405 (1938); Vishnevsky v. United States, 581 F.2d 1249, 1252 and n. 3 (7th Cir. 1978); Missouri Pacific Ry. v. United States, 558 F.2d 596, 599, 214 Ct.Cl. 623 (1977); Berry v. Commissioner, 97 T.C. 339, 347, 1991 WL 181772 (1991). There are several specific statutory authorizations for such waivers, see 4 Boris Bittker Lawrence Lokken, Federal Taxation of Income,Estates and Gifts ¶ 112.5.3 (2d ed. 1994), but none of them is applicable here.

However, even an informal claim for a refund must have a written component. Missouri Pac. R.R. Co. v. United States, 558 F.2d 596, 598, 214 Ct.Cl. 623 (1977); American Radiator Standard Sanitary Corp. v. United States, 318 F.2d 915, 920, 162 Ct.Cl. 106 (1963). Yuen filed her first written claim in 1977, far more than two years after the tax was paid in 1970.

Moreover, an informal claim is required to "`be clear and explicit in alerting the Commissioner that a refund of taxes is sought for certain years.'" APG 3, Inc. v. United States, 32 F. Supp. 2d 451, 454 (S.D. Tex. 1998), aff'd, 204 F.3d 1116 (5th Cir. 1999) (quoting Missouri Pacific R.R. Co. v. United States, 558 F.2d 596, 598 (Ct.Cl. 1977)). Here, despite the fact that hundreds of other partners like the Whittingtons had already filed independent formal refund claims, Wright sought to file, with no apparent authority, a $50,000,000 refund claim on behalf of "all Amcor partners," which could include a potentially large number of taxpayers.

Moreover, an informal claim is required to "`be clear and explicit in alerting the Commissioner that a refund of taxes is sought for certain years.'" APG 3, Inc. v. United States, 32 F.Supp.2d 451, 454 (S.D.Tex. 1998), aff'd, 204 F.3d 1116, 1999 WL 1328096 (5th Cir. 1999) (quoting Missouri Pacific R.R. Co. v. United States, 214 Ct. Cl. 623, 558 F.2d 596, 598 (1977)). Here, despite the fact that hundreds of other partners like the Whittingtons had already filed independent formal refund claims, Wright sought to file, with no apparent authority, a $50,000,000 refund claim on behalf of "all Amcor partners," which could include a potentially large number of taxpayers.

It is true that an informal refund claim would have been sufficient. Missouri Pacific Railroad Co. v. United States, 558 F.2d 596, 214 Ct.Cl. 623 (1977). However, in order for an informal claim to be valid, it must be in writing and inform the Service with sufficient clarity that the taxpayer desires refund or credit for some specified reason indicating erroneous or illegal collection.

The written component is not to be considered in isolation and is to be viewed in the context of the surrounding circumstances (American Radiator & Standard Sanitary Corp. v. United States, 162 Ct. Cl. at 114, 318 F.2d at 920; Higginson v. United States, 113 Ct. Cl. 131, 157-158, 81 F. Supp. 254, 267-268 (1948), modified on another issue 121 Ct. Cl. 421, 101 F. Supp. 763 (1952)), but the writing must give the Commissioner fair notice that a refund of taxes is sought for specified years and of the basis for the claim. Missouri Pac. R. Co. v. United States, 214 Ct. Cl. 623, 558 F.2d 596 (1977); Barenfeld v. United States, 194 Ct. Cl. at 908, 442 F.2d at 374-375; American Radiator & Standard Sanitary Corp. v. United States, 162 Ct. Cl. at 114, 318 F.2d at 920. In any particular case, the combination of facts and circumstances must ultimately determine whether sufficient notice has been given to the Commissioner to constitute an informal claim for refund.