Eversheds Sutherland 11th Circuit Business Blog
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Equitable Estoppel Unavailable to Require Reimbursement from Treasury of Taxes Paid Under Protest

In Affordable Bio Feedstock, Inc. v United States, 2022 U.S. App. LEXIS 20577 (11th Cir. July 26, 2022), the Eleventh Circuit held that the taxpayer was not eligible for reimbursement of protest payments made to the Internal Revenue Service (“IRS”) because “payments of money from the Federal Treasury are limited to those authorized by statute.” The sole issue before the court was...