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Expert Analysis

Forum Selection Tips For Excise Tax Challengers

Law360, New York (April 4, 2014, 12:14 PM EDT) -- Taxpayers seeking a refund given the Internal Revenue Service's administrative decision to impose additional excise tax may petition either the U.S. district courts or the U.S. Court of Federal Claims. Choosing the best refund forum is one of the most significant decisions that must be made when tax litigation is imminent. The authors provide some practice points in deciding in which court to seek redress....

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