Ultimately the obligation for submitting a return/making the claim for repayment has to rest with the taxpayer.
This is the core of the matter. All taxpayers are expected to have a good knowledge of the Taxes Acts as applicable to them.
Slightly off to one side on this one Graham, but did the guy not have pink slips from the principal? If not then the principal is surely guilty of an offence...
This lad was 18 then, came to me recently, 6 years later. Didn't even know there was money to his credit for 04 until I filed the outstanding return to enable the 09 refund be released. The principal must have filed the RCTDCs but the young fella had no recollection of them. At this point its irrelevant unfortunately.