MALACHINSKI v. COMM'R OF INTERNAL REVENUE, 99-3323
Where the taxpayer tenders payment before liability has been determined, does not indicate that it is a payment for any particular liability, and the IRS treats it as a cash bond, a court may properly find that it is a refundable overpayment from one year even though tax is still owed for another year.
- Argued 02/14/2001
- Decided 10/04/2001
- Published 10/04/2001
- RIPPLE, Circuit Judge., Before POSNER, COFFEY and RIPPLE, Circuit Judges.
- United States Seventh Circuit
- For Appellant:
- Michael C. Goode (argued), Chicago, IL, for Petitioner-Appellant.
- For Appellees:
- Teresa McLaughlin (argued), Tamara W. Ashford, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for Respondent-Appellee.