Willson v. Commissioner, No. 14-1109 (D.C. Cir. 2015)Annotate this Case
Appellant received his 2006 income tax refund twice and the IRS sought to recover the erroneous refund by levy. At the tax court stage, the IRS conceded that the levy was an improper collection method, zeroed out appellant's disputed tax liability and moved to dismiss the case as moot. Appellant objected to the dismissal. Appellant argued that, because he paid $5,100 to the IRS during the course of the administrative proceedings and he is entitled to a return of those funds, this controversy precludes dismissal on mootness grounds. The court affirmed the tax court's rejection of appellant's argument, concluding that the abeyance of a pending levy meant that no case or controversy remained. In this case, appellant has received all the relief that 26 U.S.C. 6330 authorizes the tax court to grant him, and he must seek relief in the Court of Federal Claims for the disputed $5,100.