Larry Armstrong Coleen Armstrong v. United States

HEANEY, Circuit Judge.

In 1995, the Internal Revenue Service (IRS) issued Larry D. and Coleen Armstrong a Notice of Deficiency for underpayment of taxes in 1989 and 1991. In 1999, the Armstrongs satisfied this debt with a payment of $156,142, the amount that remained due at that time. In 2001, they filed an amended tax return, seeking a refund of $149,871 plus interest for the 1989 calendar year, contending that the IRS’s assessment of tax underpayment was erroneous. When the IRS did not respond to their request for a refund, the Armstrongs began this action in district court. 1 The district…