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Editor: Paul L. Caron
Pepperdine University School of Law

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Monday, October 30, 2006

Supreme Court Grants Certiorari in EC Term of Years Trust

Supreme_court_6 The Supreme Court has granted certiorari in EC Term of Years Trust v. United States, No. 05-1541:  May an innocent third party whose property is confiscated by the IRS to satisfy another person's tax liability and whose wrongful levy action under 26 U.S.C. § 7426 is time-barred instead use a different provision in the tax code, 28 U.S.C. § 1346, to seek a refund?  (Hat Tip:  Adam Steinman.)

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