Dickow v. U.S.: Estate's Tax Refund Suit Dismissed As Untimely

In D. Charles Dickow v. United States, the U.S. District Court for the District of Massachusetts held that an estate's refund suit was untimely under section 6511(b)(2)(A) because the IRS lacked authority to grant a second extension of the time to file the estate tax return.

Posted by Wesley J. Bailey, Senior Associate Editor, Wealth Strategies Journal.