Mirando v. United States Department of Treasury

OPINION

SILER, Circuit Judge.

Following his entry of a guilty plea to conspiracy to defraud the United States and for income tax evasion, Michael Miran-do filed a tax refund suit, seeking to recover amounts he claims he overpaid to the Internal Revenue Service (“IRS”) based on three of the four taxable years for which he was convicted. The district court granted summary judgment in favor of the IRS, finding that Mirando was judicially estopped from bringing his tax refund suit because of his prior guilty plea, and dismissed Mirando’s suit without explicitly addressing Mirando’s motion to file a…