US · guidance
Justice Manual § 6-6.612
Concessions of Refund Suits
After the Department approves the concession of a refund suit, if the taxpayer agrees, the stipulation of dismissal should provide that each party will bear its own costs and expenses, including attorneys' fees. Otherwise, the parties should simply stipulate to entry of judgment against the United States.
History
[updated April 2018]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
253c31f45620408c2738c4649fb2c434e526abfbd041ebb117e21341be73b093
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