The following excerpt is from Sokolow v. U.S., 169 F.3d 663 (9th Cir. 1999):
Sokolow argues that he has no remedy, because he cannot raise his statute of limitations defense in a refund suit. The issue for decision in a refund suit is "whether the taxpayer has overpaid his tax." Lewis v. Reynolds, 284 U.S. 281, 283, 52 S.Ct. 145, 76 L.Ed. 293, as modified, 284 U.S. 599, 52 S.Ct. 264, 76 L.Ed. 514 (1932).
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