United States Seventh Circuit

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.

Appellate Information

• Argued 02/14/2001
• Decided 10/04/2001
• Published 10/04/2001

Judges

• RIPPLE, Circuit Judge., Before POSNER, COFFEY and RIPPLE, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• 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.