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Tax Refunds Overpayment Internal Revenue Code (IRC)

Rivkin Radler LLP

IRS Cannot Offset Taxpayer’s Refund With A Disputed Tax Liability

Rivkin Radler LLP on

Imagine the IRS notifies Taxpayer that they have an outstanding tax liability with respect to Tax Year, and that the agency intends to levy on Taxpayer’s property to collect the allegedly unpaid tax. Taxpayer challenges the...more

McDermott Will & Emery

IRS Reminds Taxpayers of Upcoming Deadline to File for 2019 Tax Refunds

McDermott Will & Emery on

The Internal Revenue Service (IRS) issued a news release reminding taxpayers to submit their 2019 income tax returns by July 17, 2023, to claim their refunds. Internal Revenue Code Section 6511 provides the period in which a...more

McDermott Will & Emery

Second Circuit Weighs in on Tax Court’s Refund Jurisdiction

McDermott Will & Emery on

Borenstein v. Commissioner is an interesting opinion involving the intersection of canons of statutory construction and jurisdiction. Recently, the US Court of Appeals for the Second Circuit reversed the US Tax Court’s...more

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