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MCLANE v. C.I.R.

No. 20-1074.

24 F.4th 316 (2022)

Brian H. MCLANE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. American College of Tax Counsel; Tax Freedom Institute, Inc., Amici Supporting Appellant.

United States Court of Appeals, Fourth Circuit.

Decided: January 25, 2022.

Attorney(s) appearing for the Case

ARGUED: Daniel M. Lader , DIRUZZO & COMPANY, Fort Lauderdale, Florida, for Appellant. Marion E.M. Erickson , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. ON BRIEF: Joseph A. DiRuzzo, III , DIRUZZO & COMPANY, Fort Lauderdale, Florida, for Appellant. David A. Hubbert , Acting Assistant Attorney General, Jacob Christensen , Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Frank Agostino , Phillip Colasanto , Andrew Lendrum , AGOSTINO & ASSOCIATES, P.C., Hackensack, New Jersey, for Amicus American College of Tax Counsel. Donald W. MacPherson , Peoria, Arizona, for Amicus Tax Freedom Institute, Inc.

Affirmed by published opinion. Judge Motz wrote the opinion, in which Judge Diaz and Judge Richardson joined.

This case presents a single question: whether, after the Commissioner of Internal Revenue conceded that a taxpayer owed $0 and was entitled to the removal of any lien or levy, the United States Tax Court had jurisdiction to determine that the taxpayer overpaid and order a refund. The Tax Court held that it did...

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