Publication 510 |
2001 Tax Year |
Examination & Appeal Procedures
If your excise tax return is examined and you disagree with the findings, you can get information about audit and appeal procedures from
Publication 556,
Examination of Returns, Appeal Rights, and Claims for Refund. An unagreed case involving an excise tax covered in this
publication differs from other tax cases in that you can only contest it in court after payment of the tax by filing suit for a refund in the United
States District Court or the United States Court of Federal Claims.
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