5th Circ. Told 'Pay To Litigate' Rule Doesn't Bar Refund Suit

By Anna Scott Farrell · July 10, 2024, 1:16 PM EDT

A couple arguing the IRS failed to apply their tax overpayments to deficiencies claimed by the agency asked the Fifth Circuit to reverse a lower court's dismissal of their suit on...

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Documents

Case Information

Case Title

Balentine v. USA

Case Number

24-40212

Court

Appellate - 5th Circuit

Nature of Suit

2870 Tax Suits (Tax from DC)

Date Filed

April 04, 2024