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" SEC. 3226. 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... "
United States Congressional Serial Set - Page A-457
1947 - 8 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 113

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1949 - 832 pages
...of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without...wrongfully collected under the internal-revenue laws, (i) if the claim does not exceed $10,000 or (ii) even if the claim exceeds $10,000 if the collector...
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Cases Decided in the Court of Claims of the United States, Volume 93

United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...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...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund...
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A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - Local taxation - 1877 - 970 pages
...brought to recover any internal tax alleged to have been erroneously or illegally assessed or collected, any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until certain conditions are complied with.5 The conditions are that an appeal from the payment of...
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The Supreme Court Reporter, Volume 24

Law reports, digests, etc - 1904 - 910 pages
...No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall...
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The Railway Agent and Station Agent: A Monthly Magazine ..., Volumes 9-10

1889 - 1226 pages
...collection of any internal tax alleged to have been erroneously or illegally assessed or collected, or for any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until an appeal shall have been duly made to the commissioner of the internal revenue." Six months...
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A Treatise on the Federal Income Tax Under the Act of 1894, Volume 3

Roger Foster, Everett Vergnies Abbot - Income tax - 1895 - 1126 pages
...3226. No suit shall be maintained in any court for the recovery of an internal tax alleged to have been erroneously or illegally assessed or collected, or...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall...
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The United States Internal Revenue Tax System: Embracing All Internal ...

Charles Wesley Eldridge - Income tax - 1895 - 792 pages
...in any court suit, (or recc-T- ^or ^6 recovery °f anY internal tax alleged wroutfSty" to have been erroneously or illegally assessed or collected, or...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall...
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United States Income Tax Law Simplified for Businessmen

Ferdinand Adolphus Wyman - Income tax - 1895 - 224 pages
...No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall...
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Official Gazette, Volume 96, Issues 1-5

Philippines - Gazettes - 2000 - 840 pages
...maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected, or...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for...
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Official Gazette, Volume 97, Issue 33

Philippines - Law - 2001 - 140 pages
...maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected, or...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for...
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