Mbiya B. Israel and Carrol Israel v. United States

WESLEY, Circuit Judge.

Mbiya and Carrol Israel (“the Israels”) did not file tax returns for 1993, 1994, or 1995 until early in 2000. When they finally did file these returns, they sought to take advantage of the earned income credit (“EIC”) to produce refunds in excess of taxes they had paid. The Internal Revenue Service (“IRS”) has taken a less than sympathetic view of the Israels’ endeavor. It contends the refund claims are untimely. This dispute presents an interesting problem, as it is unclear how the Internal Revenue Code (“the Code”) is to be applied here. The Code carefully and…