If Mary did not file a tax return for 2022, how long does she have to file a return in order to claim her refund?

In the context of U.S. tax law, if a taxpayer has not filed a return and is eligible for a refund, they have three years from the due date of the return to file and claim that refund. This three-year timeframe allows taxpayers like Mary to submit their returns and still reclaim any overpaid taxes for that year. If the return is filed after this three-year window, the refund will typically be forfeited, as the IRS typically does not issue refunds for tax returns filed beyond this period. This rule encourages timely filing while still providing a reasonable window for taxpayers to claim refunds they are entitled to.