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Taxation & Estate Planning

: TaxProf Blog

IRS Should Not Credit Current Year's Tax Overpayment Against Prior Year's Tax Deficiency

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Jessica Kuester (J.D. 2009, Syracuse) has published Note, Revenue Ruling 2007-51: Why the IRS Keeping Your Money, 59 Syr. L. Rev. 311 (2008). Here is the Conclusion: Rev. Rul. 2007-51 is against the current policies and practices of the IRS....

Full post as published by TaxProf Blog on February 15, 2009 (boomark / email).

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