Legal Opinion · Dissent
Cohen v. United States
Court of Appeals for the D.C. Circuit
Decided August 7, 2009No. 08-5088, 08-5093, 08-5174Published
1DissentKavanaugh, Circuit Judge
Plaintiffs filed suit in federal district court to challenge IRS Notice 2006-50 and to obtain tax refunds larger than those permitted by the Notice. But plaintiffs did not first file refund claims with the IRS. They therefore failed to comply with the statutory exhaustion requirement of 26 U.S.C. § 7422(a), which bars taxpayers from bringing suits for “recovery” of taxes paid “until a claim for refund or credit has been duly filed with the Secretary.”
On appeal, plaintiffs creatively seek to end-run the exhaustion requirement by arguing that they are no longer seeking money — at least in this…
2Cases cited18 opinions
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- Lujan v. National Wildlife FederationSupreme Court of the United States · 1990
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- County of Los Angeles v. DavisSupreme Court of the United States · 1979
- National Park Hospitality Association v. Department of the InteriorSupreme Court of the United States · 2003
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