Some Limits of Tax Mitigation, Equitable Recoupment, and Res Judicata: Reflections Prompted by Chertkof v. United States

39 Pages Posted: 11 Jul 2010

See all articles by Steven J. Willis

Steven J. Willis

University of Florida Levin College of Law

Date Written: April 10, 1985

Abstract

Contrary to a decision of the Fourth Circuit, the mitigation provisions of the Internal Revenue Code do not apply to Income Tax/Estate Tax inconsistencies. As a result, the Equitable Doctrine of Equitable Recoupment provides a potential remedy for such matters.

Unfortunately, the Fourth Circuit reached an incorrect decision and improperly expanded the mitigation provisions. By the time of the litigation, the applicability of Recoupment was also unavailable because of actions - or failures to act - by some of the parties.

Keywords: Tax Mitigation, Equitable Recoupment, Res Judicata, Tax

Suggested Citation

Willis, Steven J., Some Limits of Tax Mitigation, Equitable Recoupment, and Res Judicata: Reflections Prompted by Chertkof v. United States (April 10, 1985). Tax Lawyer, Vol. 38, p. 625, 1985, Available at SSRN: https://ssrn.com/abstract=1638456

Steven J. Willis (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States
(352) 273-0680 (Phone)
(352) 392-7647 (Fax)

HOME PAGE: http://www.law.ufl.edu/faculty/willis/

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