Oregon Law Review : Vol. 90, No. 1, p. 191-246 : An “Outside Limit” for Refund Suits: The Case Against the Tax Exception to the Six-Year Bar on Claims Against the Government
| dc.contributor.author | Gustafson, Adam R. F. | |
| dc.date.accessioned | 2011-11-16T23:43:19Z | |
| dc.date.available | 2011-11-16T23:43:19Z | |
| dc.date.issued | 2011 | |
| dc.description | 56 pages | en_US |
| dc.description.abstract | Longstanding judicial precedent and the official position of the IRS agree that federal tax refund suits are limited only by the two-year statute of limitations of § 6532(a)(1) of the Internal Revenue Code, which is triggered only when the IRS mails the claimant a notice of disallowance. This Article contends that tax refund litigation is also governed by the six-year limitation of 28 U.S.C. § 2401(a) on “every civil action commenced against the United States,” which is triggered upon the accrual of a claim. The Supreme Court alluded to this dual-limitation scheme in 2008 in United States v. Clintwood Elkhorn Mining Co., stating in dicta that the six-year bar places an “outside limit” on the tax-specific limitation. | en_US |
| dc.identifier.citation | 90 Or. L. Rev. 191 (2011) | en_US |
| dc.identifier.issn | 0196-2043 | |
| dc.identifier.uri | https://hdl.handle.net/1794/11758 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | University of Oregon School of Law | en_US |
| dc.subject | Tax refunds | |
| dc.title | Oregon Law Review : Vol. 90, No. 1, p. 191-246 : An “Outside Limit” for Refund Suits: The Case Against the Tax Exception to the Six-Year Bar on Claims Against the Government | en_US |
| dc.title.alternative | An “Outside Limit” for Refund Suits: The Case Against the Tax Exception to the Six-Year Bar on Claims Against the Government | en_US |
| dc.type | Article | en_US |