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WICHITA CTR. FOR GRADUATE MED. EDUC. v. U.S.

No. 18-3016.

917 F.3d 1221 (2019)

WICHITA CENTER FOR GRADUATE MEDICAL EDUCATION, INC., on Behalf of the Themselves and All Other Taxpayers Similarly Situated, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

FILED March 7, 2019.

Attorney(s) appearing for the Case

Thomas D. Sykes , The Law Offices of Thomas D. Sykes LLC, Lake Forest, Illinois, for Appellant.

Deborah K. Snyder , Attorney ( Richard E. Zuckerman , Principal Deputy Assistant Attorney General, and Richard Farber , Attorney, with her on the brief), Tax Division, Department of Justice, Washington, D.C., for Appellee.

Before TYMKOVICH, Chief Judge, HOLMES, and PHILLIPS, Circuit Judges.

Wichita Center of Graduate Medical Education is a federally qualified charitable organization incorporated under the laws of Kansas. In 2010, the Internal Revenue Service issued a refund to the Center on overpaid taxes along with incorrectly calculated interest on the refund. The IRS then sought repayment of part of the interest...

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