United States Third Circuit

Summary judgment in favor of the government in an action in which plaintiff alleged that the Internal Revenue Service improperly failed to refund the penalty assessed against plaintiff for late payment of its tax liability, is vacated and remanded, where: 1) a taxpayer's reliance on the advice of a tax expert may be reasonable cause for failure to pay by the deadline if the taxpayer can also show either an inability to pay or undue hardship from paying at the deadline; and 2) because there is at least a genuine dispute of material fact as to whether that reliance occurred here, it remains for the district court, after further factfinding, to apply the law in light of this holding.

Appellate Information

• Decided 05/13/2014
• Published 05/13/2014

Judges

• AMBRO

Court

• United States Third Circuit

Counsel