NASHVILLE, Tenn. (AP) - The Internal Revenue Service estimates $17 million in tax refunds may be waiting for 17,200 Tennesseans who did not file a federal income tax return for 2007.

Some people may not have filed because they had too little income to require filing a return even though they had taxes withheld from their wages or made quarterly estimated payments. In cases where a return was not filed, the law allows most taxpayers three years to claim a refund.

If no return is filed to claim a refund within that time, the money becomes property of the U.S. Treasury. For 2007 returns, the window closes on April 18.

Half the refunds are $633 or more.

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