Employees can sue after employer made refund claim
Article Abstract:
The Eighth Circuit deemed in 'Ahmed' that claims submitted on behalf of medical residents met the conditions requiring the taxpayer to file an administrative claim before filing a refund suit. The district court, which rejected the claim of the residents due to lack of jurisdiction, based its decision on Sec 7422(a), which provides that the taxpayer must file an administrative claim before initiating a refund suit in district court. The Eighth Circuit sided with the district court in dismissing the suit but did not rely on the jurisdictional rationale used by the lower court. It explained that Sec 7422 merely requires that a refund suit follow an administrative claim. Since their employer filed administrative claims on their behalf, the residents met this requirement. The court dismissed the case on other grounds.
Publication Name: Taxation for Accountants
Subject: Business
ISSN: 0040-0165
Year: 1998
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Successor tax liability on bankruptcy asset purchase
Article Abstract:
The buyer of a bankrupt business' assets can inherit the seller's back taxes under the principle of successor tax liability. The court-made dogma has yet to secure complete support from the courts. Hence, the application of the successor tax liability may depend on which circuit court hears the case.
Publication Name: Taxation for Accountants
Subject: Business
ISSN: 0040-0165
Year: 1997
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