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JETPAY CORP. v. U.S. INTERNAL REVENUE SERVICE

No. 21-10131.

26 F.4th 239 (2022)

JETPAY CORPORATION, Plaintiff-Appellant, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

FILED February 8, 2022.

Attorney(s) appearing for the Case

Richard Brent Cooper , Diana L. Faust , Michelle Elaine Robberson , Cooper & Scully, P.C., Dallas, TX, for Plaintiff-Appellant.

Sherra Tinyi Wong , Jacob Earl Christensen , U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Michelle C. Johns , U.S. Department of Justice, Tax Division, Dallas, TX, for Defendant-Appellee.

Before Clement, Southwick, and Willett, Circuit Judges.

A credit card processing company sought a refund from the Internal Revenue Service for federal excise taxes initially paid by airline customers but later reimbursed to those customers by the company. The district court held that the company was not a proper party to seek a refund. We AFFIRM.

FACTUAL...

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