My 2007 tax return was done incorrectly by a professional which cost me a tax liablity of 12,698. But after interest and penalties I paid over 16,000. Last payment made for this debt was in 2011. This year I went to a new company in Middlesex, NJ to review my past tax returns and I was informed that my 2007 return was done completely wrong. So I filed an amendment in April 2012 and 6 months later 10/2012 I received a letter from IRS stating they are disallowing my claim because I filed my amendment 3 years after I filed my return. If my taxes were done correctly I would have never had to pay that debt. I am filing a appeal! What are my chances in winning back money that never was suppose to be paid and can IRS cheat me out of my money legally?