A couple arguing the IRS failed to apply their tax overpayments to deficiencies claimed by the agency asked the Fifth Circuit to reverse a lower court’s dismissal of their suit on the grounds that they hadn’t paid their bill, saying the decision effectively asks them to pay twice.
5th Circ. Told ‘Pay To Litigate’ Rule Doesn’t Bar Refund Suit
by usoftax_admin | Jul 10, 2024 | Tax News