equitable recoupment
C2CEFR level
95/100Rarity: very rare
TechnicalRegister
A doctrine allowing an otherwise time-barred tax adjustment to offset a related item where refusing it would be inequitable.
The Service invoked equitable recoupment to recover the offset even though the year was formally closed.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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