2nd Circ. Reverses Tax Court Ruling In Late Filer's Favor

Law360 (April 2, 2019, 8:07 PM EDT) -- The Second Circuit unanimously overturned a U.S. Tax Court decision that had denied a retired Connecticut woman her tax refund, saying Tuesday that the ruling had resulted in differential treatment of taxpayers that Congress had intended to avoid.

People who file a tax return before receiving a deficiency notice are usually allowed to go back three years before the notice was mailed to them to seek a refund or credit of overpaid income taxes. Those who do not file a return before receiving a deficiency notice were restricted to a two-year look-back period until 1997, when Congress enacted language permitting a...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.

  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!