Appeal Tests Court Deference to IRS on Tax Refund Lawsuit (1)

The IRS’s interpretation of the tax code shouldn’t defeat courts’ prior interpretations, according to an appeal brief filed at the Federal Circuit that challenges a lower court’s decision over whether a tax refund claim was filed on time.

Ali Taha brought the appeal at the U.S. Court of Appeals for the Federal Circuit on behalf of his deceased brother and his brother’s widow. Taha argued that the U.S. Court of Federal Claims wrongly found it didn’t have jurisdiction over his lawsuit dealing with a tax refund. That lower court found that the refund claim wasn’t “duly filed” because ...