Erroneous Refund

Erroneous Refund

Erroneous Refund means:
a refund made in error which may be recovered by civil action brought by the government within two years after the refund. When a taxpayer sues for refund in a federal district court without a jury or in the U.S. Tax Court, the facts stand on appeal unless they are clearly erroneous. “Clearly erroneous” means that there is definite and firm conviction that a mistake has been committed. U.S. v. U.S. Gypsum Co., 333 U.S. 394 (1948).


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