If you received severance pay in 2010 (the earliest open year) and FICA was withheld you should consider filing a refund claim before 4/15/2014. You might want to wait a couple of months before filing since often the IRS will set up a special internal procedure for holding these claims until the court case is resolved.PhilRule Your Retirement Home Fool ===============================Isn't it up to the company/employer, who files the 941, to file any claims involved?Bill
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