On 28 April 2015, the U.S. Internal Revenue Service issued Notice 2015-10, concerning amendments to the regulations on refunds and credits under Chapter 3 (NRA withholding), Chapter 4 (FATCA withholding) and related withholding tax provisions. The purpose of the amendments is to resolve issues where a claim for a refund or credit is made based on the amount reported on Form 1042-S (Foreign Person's U.S. Source Income Subject to Withholding), but the withholding agent has not deposited the amo…