United States v. Jeffrey Page

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

UNITED STATES OF AMERICA, No. 21-17083

Plaintiff-Appellant, D.C. No. 3:20-cv-08072- v. JAT

JEFFREY S. PAGE, ORDER AND

AMENDED

Defendant-Appellee. OPINION

Appeal from the United States District Court for the District of Arizona James A. Teilborg, District Judge, Presiding

Argued and Submitted September 11, 2023 Phoenix, Arizona

Filed June 26, 2024 Amended September 12, 2024

Before: Ronald M. Gould, Andrew D. Hurwitz, and Roopali H. Desai, Circuit Judges.

Order; Opinion by Judge Desai SUMMARY*

Tax

The panel reversed the district court’s dismissal, as time- barred, of a complaint brought by the United States to recover an erroneous tax refund, and remanded. Due to a clerical error, the Internal Revenue Service (“IRS”) mailed taxpayer a tax refund check in excess of what it should have been. Taxpayer eventually returned only a portion of the refund. The government sued under 26 U.S.C. § 7405 to recover the outstanding balance. After taxpayer did not answer or appear,…