26 U.S.C. § 2604
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051]
[repealed]
Notes of Decisions
Cited in 6
cases, 1928–2007 · leading case: Pennoni v. United States, 79 Fed. Cl. 552 (Fed. Cl. 2007).
Pennoni v. United States, 79 Fed. Cl. 552 (Fed. Cl. 2007). “§ 6532 (b) (2000), or the government may reassess the deficiency created by the erroneous refund within three years of the filing of the tax return for the relevant tax year, as laid out in 26 U.S.C. §§ 2604 (2001), 6501(a) (2005), and 6502(a)(1) (2000), and then seek to…”
Clark v. United States, 63 F.3d 83 (1st Cir. 1995). “government explains that if an erroneous refund was a rebate refund, then before the IRS can implement administrative collection procedures, it must first enter a supplemental assessment, since the original assessment was abated to the extent of the refund and does not reflect…”
Felland v. Wilkinson, 33 F.2d 961 (W.D. Wis. 1928). “(26 USCA § 154), inapplicable to a tax case, or section 604 of the Internal Revenue Act of 1928 (26 USCA § 2604) inapplicable to this ease if valid and otherIwise applicable.”
Pittsburgh Terminal Coal Corp. v. Heiner, 56 F.2d 1072 (W.D. Pa. 1932). “791 (26 USCA § 2604): “Section 604. No suit shall be maintained in any court for the purpose of restraining the assessment or collection of (1) the amount of the liability, at law or in equity, of a transferee of property of a taxpayer in respect of any income, war-profits,…”
Trinacia Real Est. Co. v. Clarke, 34 F.2d 325 (N.D.N.Y. 1929). “The first question to be considered is whether these are suits in violation of section 3224 of the Revised Statutes (26 USCA § 154) or section 604 of the Internal Revenue Act of 1928 (26 USCA § 2604). Manifestly, section 604 of the 1928 Revenue Act broadens the inhibitions set…”
Mid-Continent Petroleum Corp. v. Alexander, 35 F.2d 43 (W.D. Okla. 1929). “[26 USCA § 2604]) whieh involves the right of a transferee of the property of a taxpayer to enjoin the collection by distraint of such assessed liability.”
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