El Paso Corporation v. United States

E. GRADY JOLLY, Circuit Judge:

The plaintiff and taxpayer, El Paso CGP (“El Paso”), appeals the district court’s grant of summary judgment to the defendant, the Internal Revenue Service (“IRS”) denying El Paso’s tax refund claim. El Paso contends that the IRS, in settling a tax dispute with El Paso involving a refund and set-off, failed to adhere to the assessment and collection procedures provided by the Internal Revenue Code (the “Code”) when setting off El Paso’s deficiency against its refund. This failure, in El Paso’s view, bars the IRS from collecting unpaid taxes from El Paso. In…