{"id":"W2290136026","doi":"","title":"When Should the Courts Allow Reassessments Beyond the Limitation Period","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Taxpayer; Misrepresentation; Law; Statute; Political science; Law and economics; Interpretation (philosophy); Statute of limitations; Business; Economics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001506324,0.0001371676,0.0001005337,0.00007929675,0.0006371877,0.0004366077,0.0004485759,0.00004750917,0.0003581799],"category_scores_gemma":[0.00008132905,0.0000738531,0.00009276949,0.0001371961,0.00005738776,0.0009463491,0.00005546914,0.0009739477,0.0002455782],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001259375,"about_ca_system_score_gemma":0.0002232014,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000595418,"about_ca_topic_score_gemma":0.001605273,"domain_scores_codex":[0.9983747,0.00003796026,0.0002194756,0.0001322191,0.0003528128,0.0008828425],"domain_scores_gemma":[0.9993024,0.00002435891,0.0003216244,0.0001869534,0.0001536106,0.00001097714],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00004618991,0.00007585021,0.008956877,0.000005839674,0.0001352027,0.000003520566,0.00158812,0.000007145482,0.0000664927,0.9677497,0.008333913,0.01303111],"study_design_scores_gemma":[0.0005980251,0.00004951324,0.02723406,0.00001537767,0.0001521315,0.00006592392,0.01025193,0.0004979544,0.00001556769,0.5783837,0.3825029,0.0002328351],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6486156,0.003779135,0.00651076,0.05633133,0.001799459,0.0008880461,0.00000160884,0.0002442515,0.2818298],"genre_scores_gemma":[0.9916331,0.0001993132,0.00004777201,0.00305964,0.001135286,0.00001052349,0.000006459957,0.00002169328,0.003886252],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.389366,"threshold_uncertainty_score":0.4900797,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03680820419981586,"score_gpt":0.2495413364731223,"score_spread":0.2127331322733065,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}