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U.S. v. CLINTWOOD ELKHORN MIN. CO.

No. 07-308.

128 S.Ct. 1511 (2008)

553 U.S. 1

170 L.Ed.2d 392

UNITED STATES, Petitioner, v. CLINTWOOD ELKHORN MINING COMPANY, et al.

Supreme Court of United States.

Decided April 15, 2008.

Attorney(s) appearing for the Case

William M. Jay, for Petitioner.

Patricia A. Millett, for Respondents.

Paul D. Clement, Solicitor General, Washington, D.C., for United States.

Steven H. Becker, Paul A. Horowitz, Suzanne I. Offerman, Baker & McKenzie LLP, New York, NY, Patricia A. Millett, Thomas C. Goldstein, Steven C. Wu, Monica P. Sekhon, Akin Gump Strauss Hauer & Feld, LLP, Washington, DC, for Respondents.

Paul D. Clement, Solicitor General, Richard T. Morrison, Acting Assistant Attorney, Thomas G. Hungar, Deputy Solicitor General, Gilbert S. Rothenberg, Acting Deputy Assistant Attorney General, William M. Jay, Assistant to the Solicitor General, Kenneth L. Greene, Steven W. Parks, Washington, D.C., for United States.

The Internal Revenue Code provides that taxpayers seeking a refund of taxes unlawfully assessed must comply with tax refund procedures set forth in the Code. Under those procedures, a taxpayer must file an administrative claim with the Internal Revenue Service before filing suit against the...

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