prior claim rule

prior-claim rule. The principle that before suing for a tax refund or abatement, a taxpayer must first assert the claim to the Internal Revenue Service. [Cases: Internal Revenue 5003.]

---

词条贡献者

法律翻译徐玲，知名法学院保险法专业，专注翻译各类与保险追偿有关的法律文件。