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Appeals Court Overrules Tax Court in Late Filer Refund Case

April 9, 2019

A federal appeals court has overruled the Tax Court and sided with a taxpayer who overpaid her taxes and later filed for a refund. The Second Circuit Court of Appeals, considering an issue of first impression, reversed (PDF) a Tax Court decision that denied a taxpayer seeking a refund of her overpayment of 2012 income tax. The U.S. Internal Revenue Service (IRS) did not dispute that she overpaid the amount of her tax, but argued — and the Tax Court agreed — that the Tax Court lacked jurisdiction to order a refund or credit of the overpayment. Read more at Accounting Today.