Mihelick v. United States, No. 17-14975 (11th Cir. 2019)Annotate this Case
The Eleventh Circuit reversed the district court's grant of summary judgment for the government in an action brought by plaintiff, seeking to recover taxes she previously paid to the government. The court held that, viewed in the light most favorable to plaintiff, the evidence supported the conclusion that she satisfied all the elements of 26 U.S.C. 1341, which allows a taxpayer who paid taxes on what she erroneously believed to be her income to recoup those unnecessary tax payments. Under section 1341, plaintiff had just as much of a right to recover the taxes she previously paid on the $300,000 she received and then gave back as did her ex-husband to recover the taxes he paid on his $300,000 that he returned.
Accordingly, the court remanded for further proceedings. On remand, the district court should determine whether any genuine dispute as to any factual issues necessary to resolve the inquiry on each of the section 1341 factors exists and, if so, any dispute should proceed to trial. If there is no such factual dispute, the district court should enter judgment in favor of plaintiff.