Claims Court Denies Claim of Executors Seeking Replacement Check from IRS for Refund

The Court of Federal Claims, in Curtin et al. v. U.S., has dismissed a claim brought by two executors of an estate for the issuance of a replacement check from the IRS for a refund that the two executors claim was sent in error to another executor.  The Court held that the two executors had no claim under 31 U.S.C. 3702, but that they may have a claim for a refund.

See "Claims Court Dismisses Executors' Claim Seeking Replacement Check from IRS," 2010 TNT 42-14, March 4, 2010.

Posted by Neil I. Rumbak, Associate Editor, Wealth Strategies Journal.