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

译员雪梅，国际知名法学院劳动法专业，专注翻译各种与劳动雇佣有关的法律文件。