Laurent v. Usair, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that § 6404(e)(1) does not permit judicial review because the IRS' decision to abate interest is purely discretionary
• expressing the majority view of the U.S. Courts of Appeals for the 2d, 7th, 9th, 10th and 11th Circuits that “a court cannot review I.R.S.’s refusal to refund interest because I.R.S.’s action under 26 U.S.C. § 6404(e) is purely discretionary.”
• Claims Court lacks subject matter jurisdiction because IRS decision to deny interest abatement under 26 U.S.C. § 6404(e)(1) is not subject to judicial review

Source: CourtListener parenthetical corpus (CC0).