An Italian citizen filed a petition for certiorari with the U.S. Supreme Court to review an appellate court decision that denied him a refund of income improperly held by his employer. The citizen argued that the time limitation for the refund claim does not apply to a withheld amount that is erroneous.
Taxation Partner Kevin Packman explains that the case depends on whether the remittance was a deposit or a payment because time limitations apply to refunds of payments, but deposits can be recovered at any time.
READ: Nonresident Alien Brings Quest for Refund Of Improper Withholdings to Supreme Court (subscription may be required)
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