A cryptocurrency creator and his wife can’t keep their tax refund lawsuit alive by refusing to accept or cash the IRS’s refund check, the Justice Department told an appeals court.
The department’s brief was in response to the appeal of Joshua and Jessica Jarrett, who asked the US Court of Appeals for the Sixth Circuit to reverse a trial court’s ruling that their lawsuit is moot.
The Jarretts argued that, under contract law principles, an unaccepted offer doesn’t end a case. Additionally, they said they would still be entitled to a court injunction to protect them in the future, ...