Rodgers v. United States, No. 15-20494 (5th Cir. 2016)Annotate this Case
These consolidated tax refund actions stem from faulty AMCOR investments. Taxpayers were partners in AMCOR partnerships that the IRS investigated as shams. After taxpayers settled with the IRS and paid the amounts assessed, they sought refunds claiming that the IRS’s assessments were untimely and that the IRS failed to issue notices of deficiency. The court concluded, however, that its decision in Irvine v. United States forecloses taxpayers' arguments. Like in Irvine, the district courts in this case lack subject matter jurisdiction to hear these refund claims. Additionally, the variance doctrine forecloses taxpayers’ argument that the IRS failed to issue notices of deficiency because taxpayers did not make such an argument in their claims for refund before the IRS. Accordingly, the court affirmed the district courts' grant of summary judgment in favor of the IRS.