Errors on overpayment interest are a matter for the Court of Federal Claims, not the (Article I) Tax Court.
Sunoco Inc Subsid v. Comm IRS
Friday, October 07, 2011
Third Circuit -- Sunoco Inc Subsid v. Comm IRS
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Compiled by D.E. Frydrychowski, who is, not incidentally, not giving you legal advice.
Category tags above are sporadically maintained Do not rely. Do not rely. Do not rely.
Author's SSRN page here.