United States Fourth Circuit

In suit by IRS to collect an original debt and penalties plus interest from defendant, order denying summary judgment in part on the $2 million in interest that was not included in the indebtedness balance listed in the Certificates of Assessment is reversed as the government is statutorily entitled to recover interest on unpaid taxes accruing to the date of payment, regardless of whether such interest is reflected in an assessment.

Appellate Information

• Decided 11/16/2007
• Published 11/16/2007

Judges

• Before WILLIAMS, Chief Judge, DUNCAN, Circuit Judge, and T.S. ELLIS, III, Senior United States District Judge for the Eastern District of Virginia, sitting by designation.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Teresa Thomas Milton, United States Department of Justice, Tax Division, Washington, D.C., for Appellant.  Caroline D. Ciraolo, Rosenberg, Martin & Greenberg, L.L.P., Baltimore, Maryland, for Appellee.   ON BRIEF:  Rod J. Rosenstein, United States Attorney, Baltimore, Maryland;  Eileen J. O'Connor, Assistant Attorney General, Richard Farber, United States Department of Justice, Tax Division, Washington, D.C., for Appellant.