Rigas v. United States

PER CURIAM: *

John A. Rigas and his wife, Carrie J. Rigas, (the Rigases) appeal the district court’s grant of summary judgment in fa*494vor of the Government in their tax-refund lawsuit. We affirm the district court’s dismissal of their suit. The district court only had jurisdiction to hear their claim that the IRS’s payment of refunds to their fellow partners constituted a settlement to which they were entitled to consistent treatment, and with respect to this claim, the Government was entitled to summary judgment.

I

This tax-refund lawsuit focuses on the business relationship between Hydrocarbon…