The Internal Revenue Service says more than 26,000 Virginia taxpayers could be owed federal tax refunds for 2010. It has more than $22 million in unclaimed refunds for Virginians who didn’t file a federal tax return in 2010. An IRS spokesman says some people might not have been required to file tax returns if they didn’t earn enough income. They still had taxes withheld from their paychecks, or had to make quarterly estimated payments. Taxpayers must file a return for 2010 no later than April 15th to get a refund. Half of the potential refunds are estimated at $568.