Popular Press
Interest Computation and Something Else
Procedurally Taxing
(2019)
Abstract
This blog post analysizes the rules regarding tax overpayments compared to the rules regarding wrongful levies and wrongful liens. The IRS Chief Counsel Advice issued at the end of June reaches a reasonable result, but the legal basis for its conclusion is questionable.
Disciplines
- Law,
- Taxation-Federal and
- Tax Law
Publication Date
July 17, 2019
Citation Information
Robert D. Probasco. "Interest Computation and Something Else" Procedurally Taxing (2019) Available at: http://works.bepress.com/robert-probasco/79/