Door to refund closed when claim filed late

Article Abstract:

Some courts, including the US Court of Appeals for the Ninth Circuit, have considered allowing equitable tolling of the statute of limitations for tax refund claims, but the US Supreme Court's ruling in Brockamp closed the door on such claims. The Court interpreted IRC section 6511 strictly, finding that Congress did not intend for there to be any exceptions to the statute of limitations. Brockamp involved two refund claims where mentally incompetent taxpayers overpaid their taxes.

Public Finance Activities, Tax Administration, Laws, regulations and rules, Equitable remedies

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Does a late return shorten the time for claiming a refund?

Article Abstract:

The commonly accepted interpretation of the tax refund statute of limitations has been questioned by various rulings since mid-1993. Some courts have held that filing a late return shortens the time allowed for filing a refund claim while others have supported the conventional position that the limitations period disregards circumstances. The confusion surrounds the application of IRC sections 6511(a) and 6512(b)(3) and the US Supreme Court will have to resolve the issue.

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Will the exclusionary rule become extinct in civil tax cases?

Article Abstract:

The coverage of the Fourth Amendment's exclusionary rule has been declining since the 1970s. The purpose of this rule is to deter future misconduct by the police, but this purpose does not seem to be attained in practice. The Tax Court, in Jones v. Commissioner, held that the Internal Revenue Service can use evidence obtained in violation of the Fourth Amendment against taxpayers in civil tax cases.

Searches and seizures, Exclusionary rule (Evidence), Exclusionary rule

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