I received a notice from a former employer for whom I worked from 2005 to 2010 stating that with an audit it was discovered that the amount I paid towards my health insurance through the company had been being deducted post tax. My accountant says because of this mistake I was shorted about $2700 in tax return. My former employer says that although he is sorry for the mistake the statute of limitations on tax matters is three years and is not legally obligated to make amends. Do I have a case against him in small claims or is he correct in his statement?