In an action challenging an IRS refund policy regarding certain excise taxes, dismissal of the complaint is affirmed in part where plaintiffs failed to exhaust their remedies with the IRS before filing suit. But the dismissal is reversed in part where IRS Notice 2006-50 operated as a substantive rule rather than a general policy statement, and thus was subject to review under the Administrative Procedure Act.
Read Cohen v. US, No. 08-5088
Appellate Information
Argued May 1, 2009
Decided August 7, 2009
Judges
Opinion by Judge Brown
Counsel
For Appellants:
Michael A. Bowen, Foley & Lardner LLP, Milwaukee, WI
Robert J. Cynkar, Foley & Lardner LLP, Milwaukee, WI
For Appellee:
Ellen Page DelSole, U.S. Department of Justice, Washington, DC
Gilbert S. Rothenberg, U.S. Department of Justice, Washington, DC
You Don’t Have To Solve This on Your Own – Get a Lawyer’s Help
Civil Rights
Block on Trump’s Asylum Ban Upheld by Supreme Court
Criminal
Judges Can Release Secret Grand Jury Records
Politicians Can’t Block Voters on Facebook, Court Rules
