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IRS Tax Lien Case: Steffen v. USA by Scribd Government Docs is a document available to read on EtoBox.

This document summarizes a court case regarding whether an erroneous tax refund revives a previously paid and extinguished tax liability. The court held that once a tax liability is paid, no erroneous refund - whether due to a rebate error or non-rebate error - can revive the original tax liability. However, the IRS can collect an erroneous refund through a refund suit or new assessment. The court remanded the case to determine if damages are owed, instructing the plaintiff to show the IRS employee knew or

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Scribd Government Docs

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EN