In this article, Lurie and Dolan argue that in
response to the Tennessee Court of Appeals’
holding in Zimmer U.S. Inc. v. Gerregano, the
Department of Revenue should revise its
waiver agreements to ensure that affected
taxpayers understand when a waiver
agreement does not extend the statute of
limitations for filing suit.
In Zimmer U.S. Inc. v. Gerregano, the Tennessee Court of Appeals held that a waiver agreement that extends the time for a taxpayer to receive a refund does not extend the statute of limitations to file a suit challenging a denial or deemed denial of a refund.1 This means that a taxpayer may need to file a suit challenging a deemed denial of a refund while “in ongoing conversations with the department” regarding a refund claim.
Reprinted from Tax Notes State, June 6, 2022, p. 985. To read the full article, download the PDF below.
- No. M2020-00171-COA-R3-CV, 2021 Tenn. App. LEXIS 285 (Tenn. Ct. App. July 19, 2021).