equitable recoupment


: a doctrine that allows the government to collect a tax or a taxpayer to collect a refund of tax after the running of the statute of limitations for such collection in cases where the statute of limitations creates an inequitable result

Dictionary Entries Near equitable recoupment

Cite this Entry

“Equitable recoupment.” Merriam-Webster.com Legal Dictionary, Merriam-Webster, https://www.merriam-webster.com/legal/equitable%20recoupment. Accessed 12 Jun. 2024.

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