prior claim ruleglossary / 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 双语律师Pablo,国际知名法学院法律专业,擅长翻译涉及高端品牌及消费品领域的法律文件。