Refund Litigation
Auteur : Richard A. Levine, Ellen Seiler Brody, Cory M. Paul
Date de publication : Non disponible
Éditeur : Bloomberg Industry Group, Incorporated
Nombre de pages : Non disponible
Résumé du livre
... analyzes the process of filing and litigating a refund suit in a federal district court or the Court of Federal Claims. When a taxpayer decides to contest a proposed deficiency with respect to income, estate or gift taxes, or certain excise taxes, he can file a petition in the Tax Court or pay the tax and sue for a refund in a federal district court or the Court of Federal Claims.