News & Analysis as of

Overpayment Statute of Limitations

Fox Rothschild LLP

Business Court Holds Clause Curbing Limitations Period Means Exactly What Contracting Parties Said it Did

Fox Rothschild LLP on

While an insurance carrier “labor[ed] valiantly” to rescue claims over $3.1 million in overpayments to a hospital in its network, the Business Court held it failed because the contract at issue “clearly and unambiguously”...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

SECURE 2.0: Oops! So the Employer-Sponsored Retirement Plan Overpaid?

SECURE 2.0 may cause some insecurity. However, the law’s changes to the treatment of overpayments from employer-sponsored retirement plans may replace that insecurity with relief....more

Freeman Law

Tax Court in Brief | Schwartz v. Comm’r | Collection Due Process; Credit Election Overpayment; Quintessential Tax Procedure

Freeman Law on

Schwartz v. Comm’r, T.C. Memo. 2022-125| December 21, 2022 | Vasquez, J. | Dkt. No. 17291-14L - Short Summary:  Eric Schwartz (“Schwartz”) and his spouse divorced.  Pursuant to those divorce proceedings, the state court...more

Freeman Law

Protective Refund Claims: Preserving the Right to a Tax Refund

Freeman Law on

When is a protective refund claim available?  Taxpayers often face uncertain outcomes in litigation or business transactions, giving rise to contingent tax refund claims.  For example, if a pending lawsuit ends in a favorable...more

Wiley Rein LLP

Tenth Circuit Finds That Actions by the FCC to Collect USF Overpayments Are Not Subject to Any Statute of Limitations

Wiley Rein LLP on

A recent decision by the U.S. Court of Appeals for the Tenth Circuit addressed the applicable statute of limitations that applies to efforts by the Federal Communications Commission (FCC or Commission) to recover the...more

Bradley Arant Boult Cummings LLP

False Claims Act: 2019 Year in Review

The year 2019 was another active year in False Claims Act (FCA) investigations and litigation. Although the year lacked a singular blockbuster case, there were decisions of particular note. The Supreme Court clarified the...more

Morrison & Foerster LLP

FTB Releases Plans for May Department Stores Interest Computation Adjustments

The California Franchise Tax Board (FTB) has announced plans to make adjustments to interest rate calculations in certain circumstances involving May Department Stores v. United States to approximately 27,000 taxpayer...more

Cozen O'Connor

Credits for Overpaid Taxes Affirmed

Cozen O'Connor on

A divided panel of the Commonwealth Court affirmed a decision below that taxpayers were entitled to credits for overpaid Philadelphia Business Privilege Tax, notwithstanding a three-year limit on the refund of taxes. City of...more

Williams Mullen

Southeast State & Local Tax: Important Developments - November 2013

Williams Mullen on

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more

Proskauer Rose LLP

The ERISA Litigation Newsletter - February 2013

Proskauer Rose LLP on

In This Issue: - Editor's Overview - View from Proskauer: Are Your Conversations Privileged under ERISA? - Rulings, Filings, and Settlements of Interest ...more

BakerHostetler

American Taxpayer Relief Act Amends Overpayment Recovery Time Limits

BakerHostetler on

The ATRA significantly alters provider rights related to overpayment recoupment, refunds, audits and claims appeals. A provision entitled "Removing obstacles to collection of overpayments" increases the statute of limitations...more

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