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.identifier.citation |
90 Or. L. Rev. 191 (2011) |
en_US |
dc.identifier.issn |
0196-2043 |
|
dc.identifier.uri |
http://hdl.handle.net/1794/11758 |
|
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.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 |