McLane v. Commissioner of Internal Revenue, No. 20-1074 (4th Cir. 2022)
Annotate this CaseThe Fourth Circuit held that, 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 did not have jurisdiction to determine that the taxpayer overpaid and to order a refund. The court affirmed the district court's judgment, explaining that, when as here, the Commissioner has already conceded that a taxpayer has no tax liability and that the lien should be removed, any appeal to the Tax Court of the Appeals Office's determination as to the collection action is moot. The court stated that the phrase "underlying tax liability" does not provide the Tax Court jurisdiction over independent overpayment claims when the collection action no longer exists.
The court issued a subsequent related opinion or order on January 27, 2022.
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