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.]

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词条贡献者

双语律师Julie，国际知名法学院法律专业，擅长翻译各类与证券监管、合规与执法相关的法律文件。