Linvel Bingham v. USA

PATRICK E. HIGGINBOTHAM, Circuit Judge:

These consolidated tax refund suits are the latest in a line of cases stemming from faulty American Agri-Corp (“AMCOR”) investments, In the 1980s, Plaintiffs James and Claudette Rodgers, Avruiri arid Joan Stein, David and Jácqué Holland, and Linvel and Vicki Bingham (“Taxpayers”), were partners in AMCOR partnerships that the Internal Revenue Service (“IRS”) investigated as shams. 1 Taxpayers settled with the IRS and paid the amounts assessed, but now seek refunds claiming that the IRS’s assessments were -untimely and that the IRS failed to issue notices…