ALTERNATIVE CARBON RESOURCES, LLC v. U.S.

2018-1948.

939 F.3d 1320 (2019)

ALTERNATIVE CARBON RESOURCES, LLC, Plaintiff-Appellant v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Decided: September 26, 2019.


Attorney(s) appearing for the Case

Vivian D. Hoard , Taylor English Duma LLP, Atlanta, GA, argued for plaintiff appellant. Also represented by Brian Gardner , Kelly Mullally ; William Sidney Smith , Smith & Kramer, PC, Des Moines, IA.

Clint Carpenter , Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by Teresa E. Mclaughlin , Richard E. Zuckerman .

Before O'Malley, Reyna, and Chen, Circuit Judges.


Appellant Alternative Carbon Resources, LLC claimed nearly $20 million in energy tax credits meant for taxpayers who sell alternative fuel mixtures. The Internal Revenue Service ("IRS") later determined that Alternative Carbon should not have claimed these credits and it demanded repayment (along with interest and penalties...

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