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COHEN v. U.S.

Nos. 08-5088, 08-5093, 08-5174.

650 F.3d 717 (2011)

Neiland COHEN, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided July 1, 2011.

Attorney(s) appearing for the Case

Thomas Goldstein argued the cause for appellants. With him on the briefs were Isaac J. Lidsky , Michael A. Bowen , Marc B. Dorfman , Jonathan W. Cuneo , Robert J. Cynkar , William H. Anderson , Nicholas E. Chimicles , Benjamin F. Johns , Henry D. Levine , Charles Tiefer , Mark C. Rifkin , Mark Griffin , and Randy J. Hart.

Kristin E. Hickman was on the brief of amicus curiae in support of appellants.

Gilbert S. Rothenberg , Acting Deputy Assistant Attorney General, U.S. Department of Justice, argued the cause for appellee. With him on the brief were Ronald C. Machen, Jr. , U.S. Attorney, and Teresa E. McLaughlin and Ellen P. DelSole , Attorneys. Kathleen E. Lyon , Attorney, and R. Craig Lawrence , Assistant U.S. Attorney, entered appearances.

Dissenting opinion filed by Circuit Judge KAVANAUGH, with whom Chief Judge SENTELLE and Circuit Judge HENDERSON join.

BROWN, Circuit Judge:

After illegally collecting a three percent excise tax, the Internal Revenue Service ("IRS" or "the Service") created a refund procedure for taxpayers to recoup their money. That procedure, Appellants argue, is unlawful. We have no occasion to visit the merits of Appellants' claims, as we granted rehearing en banc only to determine whether we have the authority to hear the case. We do.

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