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Home / Opinion Digests / Tax Refund Claim Showed ‘Real Chutzpah’ (access required)

Tax Refund Claim Showed ‘Real Chutzpah’ (access required)

Saying it takes “real chutzpah” for appellant corporation to claim a refund on taxes it did not overpay, the 4th Circuit rejects the corporation’s appeal and says that in this case, the IRS can recalculate tax liability for a year beyond the statute of limitations. R.H. Donnelly Corporation claimed tax refunds for 1991 and ...

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