Equitable Recoupment: More Pitfalls for the Unwary

Abstract

In this report, Professor Willis criticizes the Sixth Circuit denial of Tax Court equitable recoupment jurisdiction in Mueller v. Commissioner, (1998), 98 TNT 163-48. He also revisits earlier published criticisms of the limitations placed by the Tax Court on its own assertion of equitable recoupment jurisdiction in Mueller D. Commissioner, 101 T.C. 551 (1993). He argues that future cases or policymakers considering the issue should boldly reject the aged Supreme Court decision in Goock Milling ?). United States, should affirm Tax Court equitable jurisdiction, and should permit limited offensive use of equitable recoupment.

Keywords: Equitable Recoupment