Michael Brown v. CIR
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April 06, 2023
9th Circ. Won't Rethink Denial Of $80K IRS Refund
The Ninth Circuit declined to revisit its ruling that agreed the U.S. Tax Court lacked authority to refund an $80,000 payment that a business owner made to the Internal Revenue Service in a settlement offer that was ultimately rejected.
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January 24, 2023
9th Circ. Affirms Tax Court Can't Grant Refund In IRS Offer
The Ninth Circuit affirmed a U.S. Tax Court ruling that the specialty court lacked authority to refund a business owner's $80,000 payment to the IRS, saying its jurisdiction over the particular kind of payment was limited.