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RETFALVI v. U.S.

No. 18-2158.

930 F.3d 600 (2019)

Paul M. RETFALVI, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: July 16, 2019.

Attorney(s) appearing for the Case

ARGUED: Robert H. Merritt, Jr. , BAILEY & DIXON, LLP, Raleigh, North Carolina, for Appellant. Anthony T. Sheehan , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. ON BRIEF: Richard E. Zuckerman , Principal Deputy Assistant Attorney General, Teresa E. McLaughlin , Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; Robert J. Higdon, Jr. , United States Attorney, OFFICE OF THE UNITED STATES ATTORNEY, Raleigh, North Carolina, for Appellee.

Affirmed by published opinion. Judge Hollander wrote the opinion, in which Judges Niemeyer and Harris joined.

This appeal resolves a challenge to the constitutionality of a treaty authorizing the United States to collect unpaid income taxes on behalf of Canada. The issue arises in the context of a tax refund action filed by appellant Paul M. Retfalvi, M.D., the taxpayer. He filed suit against the United States, seeking a refund...

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