Tax Refund Claim Showed ‘Real Chutzpah’ 
By
Published: April 5, 2011
Tags: 4th U.S. Circuit Court of Appeals, Judge J. Harvie Wilkinson III, Taxation
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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