Boeri v. United States

Boeri, a citizen of Italy, has never lived or worked in the U.S. He worked for Verizon in Italy for 11 years, Brazil for 5 years, Argentina for 5 years, and the Dominican Republic for 15 years. In 2003 Boeri chose to participate in Verizon’s Management Voluntary Separation Plan, and was awarded a gross separation payment of $247,177 in 2004. Verizon withheld a total of $70,559, including U.S. income tax withholding, Social Security tax, and Medicare tax. In 2009 Boeri filed a nonresident alien income tax return for the 2004 tax year, seeking a refund. The IRS denied the request as untimely. The IRS Appeals Office denied an administrative appeal in 2011. Boeri appealed to the Claims Court, arguing that he is not seeking a refund of a tax overpayment, but correction of erroneous withholding and that these circumstances are not within the scope of the three-year look-back provision of 26 U.S.C. 6511(b)(2)(A). The Claims Court dismissed, reasoning that sections 6513(b)(1) and (c)(2) specify when advance payments of income tax and social security and Medicare taxes are deemed paid, and that the payments for which Boeri sought a refund were deemed paid on April 15, 2005. The Federal Circuit affirmed. View "Boeri v. United States" on Justia Law