BARRICK RESOURCES (USA), INC., and SUBSIDIARIES, Plaintiffs, vs. UNITED STATES OF AMERICA, Defendant.
Case No. 2:03-CV-01006
United States District Court for the District of Utah, Central Division
2006 U.S. Dist. LEXIS 93249
December 26, 2006
Barrick Resources received a tax refund check in the amount of $215,463. The IRS later determined that they shouldn’t have given Barrick any portion of that refund.
“The Internal Revenue Code permits the United States to recover tax refunds paid in error. See I.R.C. 7405(b). In order for the United States to recover an allegedly erroneous refund, it must show: (1) a refund made to the taxpayer; (2) the amount of the refund; (3) the timely commencement of the § 7405(b) recovery action; and (4) no entitlement by the taxpayer to the refund that the United States seeks to recover.”
Judge Benson earlier ruled (on October 31, 2006) that the IRS met all four elements and was entitled to reimbursement of the enire refund.
After the judgment was entered, Barrick filed a Motion to Amend Judgment pursuant to Rule 59(e). In filing the Motion to Amend Judgment, Barrick “simply reiterated its [prior] arguments.” The Court clarified that it “is not appropriate to revisit issues already addressed or advance arguments that could have been raised in prior briefing in a Rule 59(e) motion.”
Barrick’s Motion to Amend Judgment denied.