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Tax Court Says Old Overpayment Can't Negate Interest Due

By Ama Sarfo (September 24, 2014, 8:03 PM EDT) -- The U.S. Tax Court on Wednesday ruled that a couple must pay interest on a 2006 tax liability they say didn't exist because they had a previous tax overpayment, after determining that liabilities can only be satisfied, not negated, by overpayments....

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