The Office of the Tax Ombud is pleased to share the 17th issue of its monthly case study newsletter Fairness for All. The newsletter seeks to educate taxpayers about the types of taxpayer complaints lodged with the OTO and how these are resolved. In the current issue, we showcase one of the challenges taxpayers experience in the tax filing season, where the South African Revenue Service (SARS) received an erroneous overpayment due to a Third Party Appointment (TPA) and only paid the refund almost a year later.