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U.S. v. CLINTWOOD ELKHORN MIN. CO.

No. 07-308.

128 S.Ct. 1511 (2008)

553 U.S. 1

170 L.Ed.2d 392

UNITED STATES, Petitioner, v. CLINTWOOD ELKHORN MINING COMPANY, et al.

Supreme Court of United States.

Decided April 15, 2008.

Attorney(s) appearing for the Case

William M. Jay , for Petitioner.

Patricia A. Millett , for Respondents.

Paul D. Clement , Solicitor General, Washington, D.C., for United States.

Steven H. Becker , Paul A. Horowitz , Suzanne I. Offerman , Baker & McKenzie LLP, New York, NY, Patricia A. Millett , Thomas C. Goldstein , Steven C. Wu , Monica P. Sekhon , Akin Gump Strauss Hauer & Feld, LLP, Washington, DC, for Respondents.

Paul D. Clement , Solicitor General, Richard T. Morrison , Acting Assistant Attorney, Thomas G. Hungar , Deputy Solicitor General, Gilbert S. Rothenberg , Acting Deputy Assistant Attorney General, William M. Jay , Assistant to the Solicitor General, Kenneth L. Greene , Steven W. Parks , Washington, D.C., for United States.

The Internal Revenue Code provides that taxpayers seeking a refund of taxes unlawfully assessed must comply with tax refund procedures set forth in the Code. Under those procedures, a taxpayer must file an administrative claim with the Internal Revenue Service before filing suit against the...

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