United States Eleventh Circuit

The IRS mistakenly made a late assessment of defendant's employment taxes, after defendant timely paid their estimated liability. The defendant is not liable for amount it underpaid, but is not entitled to a refund unless it paid taxes in excess of the actual amount assessed.

Appellate Information

• Decided 06/07/2004
• Published 06/07/2004

Judges

• EDENFIELD, District Judge:, Before EDMONDSON, Chief Judge, HULL, Circuit Judge, and EDENFIELD , District Judge.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• David DeCoursey Aughtry,Chamberlain, Hrdlicka, White, Williams & Martin, HeraldJ.A. Alexander, Alexander Law Firm, P.C., Atlanta, GA, for Plaintiff-Appellant.


• For Appellees:
  
• Bridget M. Rowan, Washington, DC, for Defendant-Appellee.