United States Fifth Circuit

Refunds for tax overpayment, disbursed by timely-issued refund checks mailed to the address shown on taxpayer's tax returns, do not remain owing, from the IRS's standpoint, when the refund checks were stolen and forged.

Appellate Information

• Decided 12/04/2001
• Published 12/04/2001

Judges

• PATRICK E. HIGGINBOTHAM, Circuit Judge:, Before REAVLEY, HIGGINBOTHAM and PARKER, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Dean Allen Hrbacek (argued), Eric Howard Newton, Hrbacek & Associates, Sugar Land, TX, for Plaintiffs-Appellants.


• For Appellees:
  
• Tamara Wenda Ashford (argued), Thomas J. Clark, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellee.