Correctness of assessment bars reopening final assessments; taxpayers may only claim refunds for tax wrongly or excessively paid. An assessee may not question or seek review of any assessment or matter that has become final and conclusive in claims under this Chapter; relief is confined to a refund of tax wrongly paid or paid in excess.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Correctness of assessment bars reopening final assessments; taxpayers may only claim refunds for tax wrongly or excessively paid.
An assessee may not question or seek review of any assessment or matter that has become final and conclusive in claims under this Chapter; relief is confined to a refund of tax wrongly paid or paid in excess.
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