In Kretchmar v. United States, 9 Cl: Ct. 191 (1985) the US Claims Court (currently...
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Accounting
- In Kretchmar v. United States, 9 Cl: Ct. 191 (1985) the US Claims Court (currently known as Court of Federal Claims) discusses equitable estoppel and it pertains to a taxpayers specific agreement form with the IRS. Describe the three criteria required for the court to apply the doctrine of equitable estoppel.
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