Arlington, VA : Tax Management Inc., c-
Tax management portfolios ; 631-4th.
" ... 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."
Published: Washington, D.C., 2006-2007. Title from title screen (viewed Mar. 4, 2013).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Evolution of the tax refund suit Jurisdictional prerequisites Choice of forum Procedural doctrines Initiation of a refund suit Pretrial procedure Summary judgment practice Settlement Trials Judgments, costs, and fees Initiating an appeal Satisfaction of judgments against the government Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.