An IRS regulation limiting the type of evidence that can create a presumption that a tax filing or payment was delivered on time was a reasonable way to resolve disagreement among courts, the government argued on Monday.
The argument came in response to Ali Taha’s appeal against a U.S. Court of Federal Claims ruling. The court held that it didn’t have jurisdiction over Taha’s lawsuit for a $14,177 tax refund because the refund claim’s filing date didn’t meet the deadline.
In issuing that ruling, the court upheld the IRS regulation that displaced a judge-made rule ...
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