Goldstein, Baron & Lewis, Chartered v. United States

OPINION

DONALD RUSSELL, Circuit Judge:

In this case, the Internal Revenue Service (“IRS”) appeals from a district court order granting summary judgment to the plaintiff, Goldstein, Baron & Lewis (“the taxpayer”), for a refund of federal withholding taxes. Because we conclude that the taxpayer waived any objection it may have had to the collection of the funds, we reverse.

I

The parties stipulated to the following facts. On October 30, 1985, the taxpayer submitted its third quarter (3dQtr.) employment tax return and accurately reported the following:

Withholding tax $16,909.00

Social Security tax…