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St. Thomas Law Review

First Page

443

Document Type

Comment

Abstract

Part II of this article addresses the legislative history of the applicable Internal Revenue Codes. Part III investigates the conflicts between the circuit courts' regarding whether to allow the tolling of the time period for filing a refund claim. Additionally, Part III identifies the conflict that exists within certain circuits that do not apply the doctrine of equitable tolling to tax refund claims but allow other equitable remedies to apply in other tax related matters. Finally, Part IV demonstrates that equitable tolling should be permitted as a defense to an assertion that a tax refund claim has been untimely filed. In other words, taxpayers should be permitted to utilize equitable tolling as a defense against the IRS.

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