Henry v. Commissioner

ORDER

In 2002, Michael Henry filed a refund suit against the IRS in the Eastern District of Louisiana claiming that he overpaid his income tax for 1999 and won a judgment in the amount of $122,839. Instead of writing him a check for the amount of the judgment, the IRS offset the award against a much larger deficiency for that same tax year. The appellant then asked the Tax Court to set aside the unpaid liability and reverse the offset, but the court held that it lacked subject-matter jurisdiction to do either. The petitioner-appellant is appealing the Tax Court’s decision.

Henry had filed an…