United States Federal Circuit

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Sandoval Lua v. US, 2016-1313

In an action brought by taxpayers seeking a full refund from the IRS for overpayment, the U.S. Court of Federal grant of summary judgment in favor of the Government and denied a cross-motion for summary judgment, finding that as a matter of law the plaintiffs were not entitled to the claimed refunds.where the Claims Court properly granted summary judgment to the Government because: 1) plaintiffs consented to assessment without notice of deficiency; 2) the 2004 assessment limitations period had not expired; 3) the 2008 remittances were appropriately considered as tax payments; and 4) plaintiffs waived their additional arguments.

Appellate Information

  • Argued
  • Submitted
  • Decided
  • Published 2016/12/15




  • United States Federal Circuit


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