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IRS’ application of petitioner’s remittance after the tax liabilities has been assessed constituted a payment of that tax liability.
Assets Business C-Corp Income Liabilities Owner Equity Tax Tax Planning Tax Problems?

IRS’ application of petitioner’s remittance after the tax liabilities has been assessed constituted a payment of that tax liability.

On December 28th, 2021 the US Tax Court reviewed and decided whether “the taxpayer has paid more than was owed, where such a determination is necessary for a correct and complete determination of whether the…

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