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SARMIENTO v. U.S.

Docket Nos. 11-3752 (L), 11-4495 (XAP).

678 F.3d 147 (2012)

German A. SARMIENTO and Aura M. Montoya, Plaintiffs-Appellants-Cross-Appellees, v. UNITED STATES of America, Defendant-Appellee-Cross-Appellant.

United States Court of Appeals, Second Circuit.

Decided: May 2, 2012.

Attorney(s) appearing for the Case

Carlton M. Smith , Director, Benjamin N. Cardozo School of Law Tax Clinic, New York, NY, for Plaintiffs-Appellants.

Damon W. Taaffe , Attorney ( Jonathan S. Cohen , Attorney, Tamara W. Ashford , Deputy Assistant Attorney General, on the brief), Tax Division, U.S. Department of Justice, for Defendant-Appellee.**

Before: KATZMANN, PARKER, and WESLEY, Circuit Judges.

KATZMANN, Circuit Judge:

In this case, we are called on, in principal part, to determine whether specialized tax terms in an Offer-in-Compromise ("OIC") agreement derive their meaning from the Internal Revenue Code or from ordinary "plain English." Plaintiffs-Appellants German Sarmiento and Aura Montoya ("plaintiffs") filed this action seeking to recover tax refunds that Defendant-Appellee the United States withheld from them pursuant to OIC agreements they each entered...

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