Paul Casey retired from the U.S. Navy in 2013. He receives a military pension based on his years of service. On August 3, 2019, he received a determination of service-connected disability retroactive to 2013. Which of the following is true regarding Paul’s claim for a refund for taxes paid on his pension?
A. Paul cannot file a claim a refund for the taxes paid on his pension for any year
B. Under the special limitation period, Paul can file a claim for a refund for taxes paid on his pension for 2015 as long as he files the claim by August 3, 2020
C. Paul can file a claim for a refund for taxes paid on his pension for 2013 and 2014
D. Paul can only file a claim for a refund for taxes paid on his pension for 2018