Court Of Federal Claims

TAX – The court found that a man may sue the Internal Revenue Service for garnishing his wages to recover an overpayment that the IRS accidentally sent him after he had properly paid his taxes. The IRS may not treat repayment of its own mistake in the same way that it would treat the collection of unpaid taxes, the court ruled. Because the IRS unfairly repossessed $101,000 from plaintiff’s bank accounts, the federal court has jurisdiction over his case. See ruling.