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ISRAEL v. U.S.

Docket No. 03-6112.

356 F.3d 221 (2004)

Mbiya B. ISRAEL and Carrol Israel, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided: January 22, 2004.

Attorney(s) appearing for the Case

Diana L. Leyden, Esq., University of Connecticut School of Law Tax Clinic (Timothy Everett, on the brief), Hartford, CT, for Plaintiffs-Appellants.

Kenneth W. Rosenberg, Esq., Tax Division, Department of Justice (Eileen J. O'Connor, Assistant Attorney General, David English Carmack, Department of Justice, on the brief, Kevin J. O'Connor, United States Attorney, of counsel), Washington, D.C., for Defendant-Appellee.

Before: OAKES, POOLER, and WESLEY, Circuit Judges.

WESLEY, Circuit Judge.

Mbiya and Carrol Israel ("the Israels") did not file tax returns for 1993, 1994, or 1995 until early in 2000. When they finally did file these returns, they sought to take advantage of the earned income credit ("EIC") to produce refunds in excess of taxes they had paid. The Internal Revenue Service ("IRS") has taken a less than sympathetic view of the Israels' endeavor. It contends the refund claims...

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