Last week we talked about a lost refund.  This question presents a different problem.  The answer to the question depends on when the return was filed.  If, for instance,  a 2012 return was filed before April 15, 2016 it just made the deadline for the taxpayer to get his refund. If filed after April 15, the taxpayer has lost the refund and the money will go into the general treasury.  You must file a tax return within three years of its due date to receive any refund due.  Since the 2012 return was due by April 15, 2013, April 15, 2016 was the deadline.  One still can get any refunds from the 2013, 2014 and 2015 returns, though.  I urge everyone reading this to file your 2013, 2014 and 2015 returns soon if you have not done so.