United States DC Circuit

In an action challenging an IRS refund policy regarding certain excise taxes, dismissal of the complaint is affirmed in part where plaintiffs failed to exhaust their remedies with the IRS before filing suit. But the dismissal is reversed in part where IRS Notice 2006-50 operated as a substantive rule rather than a general policy statement, and thus was subject to review under the Administrative Procedure Act.

Appellate Information

• Argued 05/01/2009
• Decided 08/07/2009
• Published 08/07/2009

Judges

• Before:  GARLAND, BROWN, and KAVANAUGH, Circuit Judges.

Court

• United States DC Circuit

Counsel

• For Appellant:
  
• Michael A. Bowen and Robert J. Cynkar argued the cause for appellants.   With them on the briefs were Jonathan W. Cuneo, Marc B. Dorfman, Henry D. Levine, Charles Tiefer, Mark C. Rifkin, Mark D. Griffin, and Randy J. Hart.


• For Appellees:
  
• Ellen Page DelSole, Attorney, U.S. Department of Justice, argued the cause for appellee.   With her on the brief were Gilbert S. Rothenberg, Acting Deputy Assistant Attorney General, Jeffrey A. Taylor, U.S. Attorney, and Teresa E. McLaughlin, Attorney.  R. Craig Lawrence, Assistant U.S. Attorney, entered an appearance.