United States Second Circuit

An IRS notice of deficiency was untimely and plaintiffs are therefore entitled to a refund of the penalties they paid in response to that notice. Because the "look-back" provision of 22 U.S.C. section 6511(b)(2)(B) allows plaintiffs to recover the full amount of the penalties they paid, the district court erred in denying plaintiffs' reimubursement in excess of $20,000.

Appellate Information

• Decided 08/05/2003
• Published 08/05/2003

Judges

• SACK, Circuit Judge., Before:  OAKES, CALABRESI, and SACK, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellees:
  
• David G. Ebert,Ingram Yuzek Gainen Carroll & Bertolotti, LLP, New York, NY, for Plaintiffs-Appellees-Cross-Appellants., Kenneth W. Rosenberg, Tax Division, Department of Justice, Washington, DC (Eileen J. O'Connor, Assistant Attorney General, Richard Farber, Tax Division, Department of Justice, Alan Vinegrad, United States Attorney General for the Eastern District of New York, of counsel), for Defendant-Appellant-Cross-Appellee.