STAUFFER v. I.R.S.

No. 18-2105.

939 F.3d 1 (2019)

Hoff STAUFFER, Administrator of the Estate of Carlton Stauffer, Plaintiff, Appellant, v. INTERNAL REVENUE SERVICE, Defendant, Appellee.

United States Court of Appeals, First Circuit.

September 16, 2019.


Attorney(s) appearing for the Case

Thomas E. Crice , for appellant.

Julie Ciamporcero Avetta , Attorney, Tax Division, Department of Justice, with whom Richard E. Zuckerman , Principal Deputy Assistant Attorney General, Travis A. Greaves , Deputy Assistant Attorney General, Andrew E. Lelling , United States Attorney, Gilbert S. Rothenberg , Attorney, and Joan I. Oppenheimer , Attorney, were on brief, for appellee.

Before Howard, Chief Judge, Torruella and Selya, Circuit Judges.


This case concerns Internal Revenue Code ("IRC") provisions governing the timeliness of a claim for refund of overpaid federal taxes and the renunciation of a durable power of attorney under Pennsylvania law. Hoff Stauffer ("Hoff") filed suit on behalf of his father's estate (the "Estate") against the Internal Revenue Service...

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