Wisconsin Department of Revenue v. Van Engel

The Wisconsin Department of Revenue (Department) appeals the Wisconsin Tax Appeals Commission's (Commission) order reversing the Department's determination that Kurt H. Van Engel was not entitled to offset untimely refund claims for tax years 1988 and 1989 against timely tax assessments for years 1990, 1991 and 1992. The Department's argument is twofold. The Department argues that the Commission should not have applied the equitable recoupment doctrine because equitable recoupment can only occur when the untimely refund claim to be set off against the timely assessment occurs within the same…