 | United States. Tax Court - Government publications - 1986 - 1142 pages
...illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in...for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard, and the regulations of the Secretary... | |
 | United States. Congress. House. Committee on Interior and Insular Affairs - 1971 - 170 pages
...illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, under the income tax laws in force in Guam, pursuant to subsection (a) of this section, may, regardless... | |
 | United States - Agricultural laws and legislation - 1936 - 1258 pages
...illegally assessed or collected, or of any penalty claimed to have been collected without authority, l report to Congress not later than December 6, 1920, the nam illegally or wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner... | |
 | United States - Irrigation laws - 1972 - 858 pages
...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws; (2) Any other civil action or claim against the United States, not... | |
 | Federal Council for Science and Technology (U.S.) - Patent laws and legislation - 1978 - 496 pages
...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws ; (2) Any other civil action or claim against the United States, not... | |
 | United States - Aeronautics - 1978 - 240 pages
...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws; (2) Any other civil action or claim against the United States, not... | |
 | United States - 1980 - 196 pages
...illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, under the income tax laws in force in Guam, pursuant to subsection (a) of this section, may, regardless... | |
 | United States - Social security - 2004
...or illegally assessed or collect* or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws; (2) Any other civil action or claim against the United States, not... | |
| |
No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum... 
