Case: Receipt of Tax Refund Check in Purported Class Action for Failure to Receive Refunds Does Not Automatically Remove Standing (3d Cir.) (IRC §7422)

Receipt of tax refund check mid-litigation does not make taxpayer an atypical class member for class certification, the Third Circuit Court of Appeals held in vacating and remanding the district court’s opinion. Taxpayer sought to represent a class of taxpayers who filed a refund claim with the Virgin Islands Bureau of Internal Revenue (VIBIR) more than six months prior and have not received their refund checks while VIBIR secretly allowed expedited refunds for certain taxpayers, including government employees. The district court held that because Taxpayer actually received her refund check, albeit in an amount she disputes is correct, Taxpayer’s claim ...