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United States Fourth Circuit

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R. H. Donnelley Corporation v. US, 10-1365

In a tax dispute involving the application of a time-barred tax liability to a refund, trial court judgment in favor of the IRS is affirmed because the IRS can recalculate tax liability for a year beyond the statute of limitations in order to determine whether excess tax credits can be carried back to previous years to support a refund.

Appellate Information

  • Decided 03/31/2011
  • Published 03/31/2011

Judges

  • WILKINSON

Court

  • United States Fourth Circuit

Counsel


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