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ARMSTRONG v. U.S.

No. 03-2662.

366 F.3d 622 (2004)

Larry ARMSTRONG; Coleen Armstrong, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: May 3, 2004.

Rehearing Denied June 10, 2004.

Attorney(s) appearing for the Case

Jon J. Jensen, argued, Grand Forks, North Dakota, for appellant.

Robert J. Branman, argued, Washington, D.C. (Eileen J. O'Connor, David English Carmack, and Drew H. Wrigley on the brief), for appellee.

Before MURPHY, HEANEY, and SMITH, Circuit Judges.

HEANEY, Circuit Judge.

In 1995, the Internal Revenue Service (IRS) issued Larry D. and Coleen Armstrong a Notice of Deficiency for underpayment of taxes in 1989 and 1991. In 1999, the Armstrongs satisfied this debt with a payment of $156,142, the amount that remained due at that time. In 2001, they filed an amended tax return, seeking a refund of $149,871 plus interest for the 1989 calendar year, contending that the IRS's assessment of tax underpayment was erroneous...

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