Geesey Ferguson Funeral Home, Inc. v. Centennial Communications Corp.

United States Court of Appeals
Fifth Circuit
F I L E D
IN THE UNITED STATES COURT OF APPEALS
August 4, 2005
FOR THE FIFTH CIRCUIT Charles R. Fulbruge III
Clerk
No. 04-31062
Summary Calendar
GEESEY FERGUSON FUNERAL HOME, INC.,
On Its Own Behalf & Those Persons & Entities
Similarly Situated,
Plaintiff-Appellant,
versus
CENTENNIAL COMMUNICATIONS CORP.;
CENTENNIAL BEAUREGARD CELLULAR L.L.C.;
CENTENNIAL CALDWELL LICENSE CORP.;
CENTENNIAL HAMMOND CELLULAR L.L.C.;
CENTENNIAL MOREHOUSE CELLULAR L.L.C.;
CENTENNIAL LAFAYETTE COMMUNICATIONS
L.L.C.; LAFAYETTE CELLULAR TELEPHONE CO.,
Defendants-Appellees.
Appeal from the United States District Court for
the Western District of Louisiana
(USDC No. 6:04-CV-01013)
_________________________________________________________
Before REAVLEY, HIGGINBOTHAM and CLEMENT, Circuit Judges.
PER CURIAM:*
*
Pursuant to 5TH CIR. R. 47.5, the Court has determined that this opinion should not be
published and is not precedent except under the limited circumstances set forth in 5TH CIR. R.
Reviewing the record de novo, we affirm the district court’s dismissal of
appellants’ suit for the following reasons:
1. Section 7422 of the Internal Revenue Code provides the exclusive remedy
for the erroneous or illegal collection of taxes thus preempting recoupment
claims against a private entity. 26 U.S.C. § 7422(a), -(f)(1); Sigmon v.
Southwest Airlines, Co., 110 F.3d 1200, 1204 (5th Cir. 1997).
2. Section 7422 requires aggrieved taxpayers to exhaust their administrative
remedies with the Internal Revenue Service (IRS) before bringing suit
against that agency for refunds. Because appellants failed to exhaust their
administrative remedies and sued the wrong party, the district court
properly dismissed the case.
3. Whether or not a lawful agent, public or private, of the IRS is holding
erroneously collected money or has remitted it to the IRS has no bearing on
the application of section 7422. We agree with the Seventh Circuit that,
where the government must refund improperly paid taxes to a claimant,
whether or not the collector has forwarded those monies to the IRS is a
matter between the collector and the government. See Kaucky v. Southwest
Airlines Co., 109 F.3d 349, 353 (7th Cir. 1997) (stating that the IRS has “a
47.5.4.
2
number of remedies” against its collection agents who fail to remit taxes
that they collect).
3. Because determination of whether or not Centennial remitted the
erroneously collected funds to the IRS has no bearing on the application of
section 7422, the district court did not err in refusing consideration of
evidence on that issue.
Affirmed.
3