United States Federal Circuit

A district court has jurisdiction, pursuant to 28 USC 1346(a)(1), over a taxpayer's claims for a refund of monies paid pursuant to an offer in compromise settling a tax liability.

Appellate Information

• Decided 03/13/2001
• Published 03/13/2001

Judges

• CLEVENGER, Circuit Judge., Before LOURIE, CLEVENGER, and RADER, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• J. Joseph Raymond III, of St. Louis, MO, argued for plaintiff-appellant.


• For Appellees:
  
• A. Wray Muoio, Attorney, Tax Division, Department of Justice, argued for defendant-appellee.   With her on the brief was Paula M. Junghans.   Acting Assistant Attorney General.   Of counsel was Gilbert S. Rothenberg.