The Full-Payment Rule Strikes Hard: A Look at a Recent Decision
It has long been settled law that a taxpayer challenging a tax deficiency assessed by the Internal Revenue Service in federal district court is required to “pay first and litigate later.”
July 18, 2018 at 10:07 AM
1 minute read
Larson v. United States Larson The Full-Payment Rule
Flora v. United States Flora I Flora v. United States Flora II Flora I Flora I Flora II Flora I Flora II Flora II'Larson'
United States v. Pfaff United States v. Pfaff Larson v. United StatesApplication of the Full-Payment Rule
Flora I Flora II Flora I Flora II Flora Morrissey v. Brewer Mathews v. EldridgeConclusion
Larson Larson Jeremy H. Temkin s a principal in Morvillo Abramowitz Grand Iason & Anello. Jane Bobet, an associate at the firm, assisted in the preparation of this article.This content has been archived. It is available through our partners, LexisNexis® and Bloomberg Law.
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