"Action", in the sense of a judicial proceeding, includes recoupment, counterclaim, set-off, suit in equity, and any other proceeding in which rights are determined.

“诉讼”就司法步骤而言，包括追偿、反诉、债权抵销、衡平诉讼以及其他任何裁定权益的诉讼步骤。

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For employers who have filed claims that have been denied by the IRS, in some cases, they can request a Form 907 agreement to extend the time to bring suit with the IRS, and in other cases, they are better off filing suit in district court sooner rather than later.

FORBES: Severance Pay FICA Tax Refunds For Employers And Employees Back On The Table

During a business trip to Los Angeles in the 1980s, he dropped off a suit and clothes for cleaning a few days before a big meeting.

FORBES: Love It Or Hate It, Ripoff Report Is In Expansion Mode

For a second, he thought he should get off the counter, take off his suit, and eat his dinner quietly, because the truth was he was very hungry.

NEWYORKER: Max at Sea