I kinda like it when the Ninth Circuit publishes its opinions before the usual 10:00 a.m. deadline. It often lets me start my work morning with something interesting.
This morning's opinion isn't particularly complicated. But it does seem unjust. Pretty much to everyone, I suspect. As Judge Lee explains at the end of the opinion:
"This is an unfortunate case with a potentially unjust outcome for the Libitzkys. Everyone agrees that the Libitzkys overpaid their taxes by almost $700,000. . . . The Libitzkys’ accountant, whom they relied on to file their tax returns, failed to meet critical filing deadlines. And with this decision, they cannot sue to recover their overpayments."
It seems especially unfair because, by all accounts, Mr. and Mrs. Libitzky not only routinely overpaid their taxes in advance -- so were hardly trying to game the system -- but are also exceptionally generous people.
A just government would give them back their money. I take no position on which branch should elect to do so.
But it should happen.
