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Famous Tax Quotes - Five "Any's" In One Sentence

2024-10-23

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Continuing our series on Famous Tax Quotes (quotes from court opinions and rulings with language that is colorful or that concisely states an important tax principle) today's tax quote is from a 2008 Supreme Court opinion discussing the requirement in section 7422 that taxpayers cannot sue the IRS for a refund until a refund claim is filed with the IRS. After quoting from section 7422(a), the Court stated:

Five “any’s” in one sentence and it begins to seem that Congress meant the statute to have expansive reach.

U.S. v. Clintwood Elkhorn Mining Co., 553 U.S. 1 (2008).

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