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If the IRS Commissioner Refuses Refund of Illegally Exacted Taxes

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  • Legalbear
    Second. With respect to floor stock taxes, no serious question is presented as to the adequacy of the remedy. The remedy by suit is expressly preserved. If the
    Message 1 of 1 , Jan 2, 2013
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      Second. With respect to floor stock taxes, no serious question is presented as to the adequacy of the remedy. The remedy by suit is expressly preserved. If the Commissioner refuses refund, suit may be brought against the United States in the Court of Claims or in the District Court for the recovery of the amount claimed to have been illegally exacted. ยง 905. Anniston Mfg. Co. v. Davis, 301 US 337, 343 (1937).

       

      A 1937 case warranting further research prior to acting!!

       

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