United States Second Circuit

Because amounts refundable by operation of the Earned Income Credit are deemed paid on April 15 of the year following the tax year in question, plaintiffs' $1315 in aggregate refund claims for tax years 1993, 1994 and 1995 were untimely as a matter of law.

Appellate Information

• Decided 01/22/2004
• Published 01/22/2004

Judges

• WESLEY, Circuit Judge., Before:  OAKES, POOLER, and WESLEY, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Diana L. Leyden, Esq., University of Connecticut School of Law Tax Clinic (Timothy Everett, on the brief), Hartford, CT, for Plaintiffs-Appellants.


• For Appellees:
  
• Kenneth W. Rosenberg, Esq., Tax Division, Department of Justice (Eileen J. O'Connor, Assistant Attorney General, David English Carmack, Department of Justice, on the brief, Kevin J. O'Connor, United States Attorney, of counsel), Washington, D.C., for Defendant-Appellee.