Electrical Contractor Seeks to Revive $1.53 Million Refund Claim

A Philadelphia electrical contractor urged a federal appeals court to revive its $1.53 million refund claim for penalty payments the company made to the IRS after its owner pleaded guilty to tax evasion.

Donald Dougherty, Jr., owner of Dougherty Electric Inc., was ordered to pay $1.63 million in restitution to the IRS after he pleaded guilty to nine counts of federal tax evasion in 2008. The agency assessed $1.53 million in penalties against Dougherty Electric for the same period its owner evaded his taxes, which the company paid.

Four days before its statutory deadline, Dougherty Electric says it timely filed ...