“10년 이상을 세금보고를 헸지만 한번도 리턴되는 환급을 받지못했습니다 알아볼 수 있는 사이트나 도움을 줄 수있는 분의 고견을 듣고 싶습니다”----> The IRS only accepts amended returns for the current and previous three tax years. Claims for refund must be made within three years from the date your original return was filed, including extensions. If you file an amended return after three years have passed, your claim will generally be denied. Please visit the IRS Website here and follow the instructions; http://www.irs.gov/individuals/article/0,,id=96596,00.html