Cohen v. United States
Petition for certiorari denied on January 12, 2015
Disclosure: Goldstein & Russell, P.C., whose attorneys contribute to this blog in various capacities, is among the counsel to the petitioners in this case.
Issue: Whether, having invalidated the only mechanism the IRS had developed for pursuing refunds of long distance telephone excise taxes unlawfully exacted from individuals, corporations, and non-profit entities between February 28, 2003 and July 31, 2006, the district court was nevertheless precluded by this Court's decision in Norton v. Southern Utah Wilderness Alliance from directing the IRS to provide by properly adopted regulation for a workable refund protocol applicable to those taxes.