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MIRANDO v. U.S. DEPT. OF TREASURY

No. 13-4207.

766 F.3d 540 (2014)

Michael A. MIRANDO, Plaintiff-Appellant, v. UNITED STATES DEPARTMENT OF TREASURY, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: September 8, 2014.

Attorney(s) appearing for the Case

ARGUED: Benjamin C. Heidinger , Robert J. Fedor, Esq., LLC, Westlake, Ohio, for Appellant. Gretchen M. Wolfinger , United States Department Of Justice, Washington, D.C., for Appellee. ON BRIEF: Benjamin C. Heidinger , Robert J. Fedor , Robert J. Fedor, Esq., LLC, Westlake, Ohio, for Appellant. Gretchen M. Wolfinger , Bridget M. Rowan , United States Department of Justice, Washington, D.C., for Appellee.

Before: SILER, GILMAN, and GIBBONS, Circuit Judges.

OPINION

SILER, Circuit Judge.

Following his entry of a guilty plea to conspiracy to defraud the United States and for income tax evasion, Michael Mirando filed a tax refund suit, seeking to recover amounts he claims he overpaid to the Internal Revenue Service ("IRS") based on three of the four taxable years for which he was convicted. The district court granted summary judgment in favor of the IRS, finding that Mirando was judicially estopped from bringing...

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