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EL PASO CGP CO., L.L.C. v. U.S.

No. 12-20803.

748 F.3d 225 (2014)

EL PASO CGP COMPANY, L.L.C.; El Paso, L.L.C., Plaintiffs-Appellants v. UNITED STATES of America, also known as United States Attorney's Office, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

March 18, 2014.

Attorney(s) appearing for the Case

Harold Jerald Heltzer (argued), Esq. , Aryeh Shimon Portnoy , Robert L. Willmore, Esq. Crowell & Moring, L.L.P., Washington, DC, for Plaintiffs-Appellants.

Grover Hartt, III (argued), Esq. , U.S. Department of Justice, Dallas, TX, Kenneth L. Greene, Esq. , Supervisory Attorney, Randolph Lyons Hutter, Esq. , U.S. Department of Justice, Washington, DC, for Defendant-Appellee.

Before JOLLY, JONES, and BARKSDALE, Circuit Judges.

E. GRADY JOLLY, Circuit Judge:

The plaintiff and taxpayer, El Paso CGP ("El Paso"), appeals the district court's grant of summary judgment to the defendant, the Internal Revenue Service ("IRS") denying El Paso's tax refund claim. El Paso contends that the IRS, in settling a tax dispute with El Paso involving a refund and set-off, failed to adhere to the assessment and collection procedures provided by the Internal Revenue Code (the "Code") when setting off El Paso...

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