Cindy's Inc., Formerly Imperial Group, Ltd. v. United States

RONEY, Circuit Judge:

Cindy’s, Inc. made the mistake of filing the form of another taxpayer when it made an installment deposit of withheld employment taxes. The Government refused to give Cindy’s credit for the amount deposited, and refunded it to the taxpayer whose name appeared on the form. Cindy’s Inc. sued for a refund but ended up with a judgment against it for the taxes as if the deposit had not been made. The district court, 566 F.Supp. 43, correctly decided that Cindy’s had not “paid” its taxes when it did not use its own form, and the Government was not required to refund the amount…