For example: Stephen J. Legatzke, Note, The Equitable Recoupment Doctrine in United States v. Dalm: Where's the Equity, 10 Va. Tax Rev. 861 (1991).
Below is an instruction that describes a task, paired with an input that provides further context. Write a response that appropriately completes the request. ### Instruction: List the MITRE techniques contained in the text. ### Input: For example: Stephen J. Legatzke, Note, The Equitable Recoupment Doctrine in United States v. Dalm: Where's the Equity, 10 Va. Tax Rev. 861 (1991). ### Response: .