United States Third Circuit

In an action arising from an IRS imposition of a tax penalty and collection thereof by a levy on a trust fund's assets, summary judgment for IRS is affirmed and vacated in part where: 1) the fund's administrator lacked standing to sue the United States for a refund under 28 U.S.C. section 1346(a)(1), when the penalty was actually against the fund itself but the fund administrator reimbursed the fund; but 2) the taxpayer-fund's tax refund request was not untimely, as the common-law mailbox rule simply supplemented 26 U.S.C. section 7502 and there was sufficient direct evidence of timely receipt to preclude summary judgment.

Appellate Information

• Decided 04/15/2008
• Published 04/15/2008

Judges

• Before: AMBRO, JORDAN and ROTH, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Vincent J. Pentima, Esquire (Argued), Jessamyne M. Simon, Esquire, Alfred J. D'Angelo, Jr., Esquire, Joseph P. Sirbak, II, Esquire, Buchanan, Ingersoll & Rooney, Philadelphia, PA, for Appellant.


• For Appellees:
  
• Eileen J. O'Connor, Assistant Attorney General, Robert W. Metzler, Esquire, Kenneth W. Rosenberg, Esquire, Teresa T. Milton, Esquire, Kenneth L. Greene, Esquire (Argued), United States Department of Justice, Tax Division, Washington, DC, for Appellee.