T.C. Mem o. 2 01 4- 11 2

UNITED STAT ES TAX COURT
YRC REGIONAL TRANSPORT, INC. AND SUBSIDIARI ES, f.k.a. USF

CORPORATION AND SUBSI DIARIES, Pet it io ne r v. COMM ISSI ONER OF INTERNAL REVENUE, Resp on de nt

Doc ke t No . 27 61 2- 11
. Fi le d J un e 1 0, 2 01 4.

Howar d J . Levi ne , Ric ha rdAlan Levi ne , andLib in Zhan g, fo r pe ti ti on er. Deb or ahH. Delg ad o a ndR. Sco ttSh ie ld es , forres po nd en t.

MEMORANDUM OPINION KERRIGAN, Ju dg e: Thi s ca se is be fo re the Co urt o n p et it io ne r’s m ot io n fo r su m m ary jud gm en t fi le d u nd er Ru le 12 1 upo n t he qu es ti on of wh ethe r th e Tax Co urt h as juri sd ic ti on ov er a dup li cat e refu ndm ad e to pe ti ti on er. Res po nd en t ob jects to th e m ot io n.- 2 -

[* 2] On Se pt em

be r 29 , 20 11 , res po nd en t i ss ue d p et it io ne r a n ot ic e o f de fic ie nc y , in crea si ng pe ti ti on er’s t ax li ab il it y by $63 ,85 4 fo r ta x year 19 99 . In re sp on de nt ’s
am en de d a ns wer res po nd en t as se rts th atpe ti ti on er’s d efi ci en cy sh ou ldbe in crea se d t o $ 32 7,1 63 , di sa ll owi ng ful ly a $3 51 ,48 7 re fundis su edto pe ti ti on er o n Apr il 2, 2 01 0. Reg ard in g t he m ot io n fo r su m m ary jud gm en t, p et it io ne r di sp ut es 1
on ly resp on de nt ’s cha ract eri zat io n o f th e Apr il 2, 2 01 0, re fundas areb at e ref un d. Unl es s o th erwi se in di cat ed , all sec ti on refe ren ces are t o t he Int ern al Rev enue Co de ineffe ctforth e y ear i n i ss ue , andall Ru le refe ren ces are t o t he Tax Co urt Ru le s o f Prac ti ce an d P ro cedur e. W e ro un d a ll m on et ary am ou nt s t o t he
ne ares t d ol la r. Bac kg ro un d The fol lo win g fa ct s ar e n otindi sp ut e. Pet it io ne r’s pr in ci pa l p la ce o f bu si ne ss was i n Kan sa s wh enitfil edth e p et it io n. InMay 200 5 p et it io ne r was acqui redby Y RC Worl dwi de Inc . & Subs id ia rie s (YR C World wid e). YRC Worl dwi de rep orte d ane t o pe rat in g l os s o n i ts Fo rm 11 20 , U.S. Co rp or at io n In co m e Tax Return, i ts co ns ol id at edreturn fo r ta x year 20 08 . YRC
The ne w def

ic ie nc y rep res en ts anin crea se of $ 26 3,1 38 fro m th e $ 63 ,58 4 1 de fic ie nc y

de te rm in edinth e n ot ic e o f de fic ie nc y .- 3 -

[* 3] W or ldwid e carrie d b acka po rti on of t ha t n etop erat in g l os s t o t ax y ear 1 99 9 fo r pe ti ti on er. In19 99 pe ti ti on er was kn own as USF rei gh tways Co rp . & Subs id ia rie s. On Jun e 2 5, 2 00 9, YRC W or ldwid e fi le d aFo rm 11 39 , Cor

po rat io n 2 App li cat io n fo r Ten ta ti ve Refu nd , reque st in g a$3 51 ,48 7 t en ta ti ve refu ndfor pe ti ti on er’s 1 99 9 t ax y ear a tt rib ut ab le to YRC World wid e’s 20 08 ne t o pe rat in g lo ss carry ba ck
. 3 On Se pt em

be r 30 , 20 09 , res po nd en t i ss ue d t o p et it io ne r a $ 35 1,9 66 refund ch eck , of wh ic h $ 35 1,4 87 was aten ta ti ve refu ndof c or po rat e in co m e ta x fo r pe ti ti on er’s 1 99 9 t ax y ear a nd$4 79 was n etov erp aym en t i nt eres t. Pet it io ne r rece iv edan d d ep os it edth is refundch eck . The p art ie s ag ree t ha t the Sep te m be r 30 , 20 09 , refu ndwas areb at e ref un d wi th in th e d efi ni ti on of s ect io n 6 21 1( b) (2 ). At a t im e n otap pa ren t fr om th e rec or d re sp on de nt“pr oc es se d” th e Fo rm 11 39 a se co ndti m e. On Ap ril 2, 2 01 0, re sp on de ntis su edto pe ti ti on er a $ 35 7,2 05 refu ndch eck , of wh ic h $ 35 1,4 87 was aten ta ti ve refundof c or po rat e in co m e ta x fo r pe ti ti on er’s 1 99 9 t ax y ear a nd$5 ,71 8 was ne t o ve rp aym en t i nt eres t. Pet it io ne r rece iv edan d d ep os it edth is refundch eck
. Si nc e 1 99 9 p et it io ne r ha s al so be enkn own as USF Co rp . & Subs id iarie s. 2 YRC Worl dwi de als o fi le d t wo Fo rm s 1 13 9 re qu es ti ng ten ta ti ve refu nd s o f 3 $2 69 ,38 3 a nd$4 23 ,55 3 fo r subs id ia rie s Yel lo w Cor p. & Subs id ia rie s an d Ro adway Exp res s, re sp ect iv el y .- 4 -

[* 4] Neit he r pe ti ti on er n orYRC World wid e fi le d an i nd ep en de ntcla im for pe ti ti on er’s 1 99 9 t ax y ear t ha t wo ul d h av e res ul te d i n t he two tax refu ndpa ym en ts of $3 51 ,48 7, p lu s i nt eres t, i ss ue d t o p et it io ne r onSep te m be r 30 , 20 09 , andApri l 2 , 20 10
. At a t im e n otap pa ren t fr om th e rec or d re sp on de ntde crea se d YRC W or ldwid e’s ne t o pe rat in g l os s fo r ta x year 20 08 . Becau se of t hi s d ecre as e, res po nd en t d et erm in edth at$1 82 ,44 1 o f YRC Worl dwi de ’s netop erat in g l os s carry ba ckas a ttrib ut edto pe ti ti on er’s 1 99 9 t ax y ear s ho ul d b e d is al lo wed . In the
no ti ce o f de fic ie nc y , res po nd en t d et erm in edth atth is di sa ll owa nc e res ul te d i n a de fic ie nc y

of $ 63 ,85 4 fo r pe ti ti on er’s 1 99 9 t ax y ear. Inth e am en de d a ns wer, h owe ve r, res po nd en t re qu es ts th atpe ti ti on er’s de fic ie nc y

fortax y ear 1 99 9 b e in crea se d fr om $6 3,8 54 to $3 27 ,16 3 s o a s t o di sa ll ow “ th e d oubl e NOL deduc ti on th atari se s fr om a dupl ic at e p ro ces si ng of a te nt at iv e ref

un d”
. Dis cu ss io n I. Su m

m ary Ju dg m en t Su m m ary jud gm en t m ay

be gra nt edwher e th e p le ad in gs an d o th er m at eri al s sh ow tha t the re i s n o g enui ne di sp ut e as to any m at eri al factan d t ha t a d eci si on
m ay be ren de redas am at te r of law. Ru le 12 1( b) ; Su nd st ran d C or p. v .- 5 -

[* 5] Co m m is si on er, 9 8 T.C. 5 18 , 52 0 (1 99 2) , aff’d, 1 7 F .3d96 5 (7 thCir . 19 94 ). The burd enis on th e m ov in g p arty (in th is cas e, pe ti ti on er) t o d em on strat e th at th ere i s n o g enui ne di sp ut e as to an y m at eri al factan d t ha t h e o r sh e is en ti tl edto jud gm en t as a m at te r of

law. FPL Grp ., Inc . & Subs . v. Co m m is si on er, 1 16 T.C. 73 , 74 -7 5 (2 00 1) . In co ns id eri ng a m ot io n fo r su m m ary jud gm en t, we v ie w ev id en ce i n t he li gh t m os t fa vo rab le to th e n on m ov in g p arty . Bon d v
. Co m m is si on er, 1 00 T.C. 32 , 36 (19 93 ). The n on m ov in g p arty m ay no t re stup on th e m ere a ll eg at io ns or d en ia ls of h is or h er p le ad in g b utm us t s etforth sp eci fic fact s s ho win g t he re i s a g enui ne di sp ut e fo r tr ia l. Su nd stran d C or p. v . Co m m is si on er, 9 8 T.C. at52 0. Res po nd en t h as fai le d t o s ho w th atth ere i s a g enui ne di sp ut e fo r tr ia l. As di sc us se d b el ow, re sp on de ntco nt en ds m erel y th atth e se co nd“pr oc es si ng ” was
su ffi ci en t t o re nd er the Apri l 2 , 20 10 , refu nda reb at e ref un d. Co ns eque nt ly, we co nc lu de th ere i s n o d is pu te as t o a ny m at eri al factan d t ha t a d eci si onm ay be
ren de redas am at te r of

law. II. Reb at e Ref

un ds an d No nr eb at e Ref

un ds The Int ern al Rev enue Co de reco gn iz es two types of r efu nd s: reb at e an d
no nr eb at e. O’ Bryantv. Un it edSta te s, 4 9 F .3d34 0, 3 42 (7t h C ir. 1 99 5) , aff’g 8 39 F. Supp . 13 21 (C.D. Ill . 19 93 ); Ac m e St eel Co . v. Co m m is si on er, T.C. Mem o.- 6 -

[* 6] 20 03 -1 18 , sl ip op . at 2 7. Re ba te refund s ar e is su edon th e b as is of a
subs ta nt iv e rec al cu la ti on of atax pa y er’s t ax li ab il it y , e.g., the am ou ntof t ax du e is le ss th anth e ta x s ho wn o n t he return. Acm e St eel Co . v. Co m m is si on er, s li p o p. at 27 ; s ee s ec. 6 21 1( b) (2 ). If th e rec al cu la ti on of t ax li ab il it y is co rrec t, the tax pa y er
m ay ret ai n t he refu nd ; h owe ve r, if t he reca lc ul at io n o f ta x l iabi li ty is i nc orrect , th e Co m m is si on er m

us t re co ve r th e err on eo us refu nd . Acm e St eel Co . v. Co m m is si on er, s li p o p. at27 . Reb at e refu nd s i ss ue d i n e rro r m ay be reco ve red th ro ug h t he de fic ie nc y

pro cedur es of s ect io ns 62 11 -6 21 5 o r anact io n fo r rec ov ery of anerro ne ou s re fundun de r se ct io n 7 40 5. Id
. Non reb at e ref

un ds , onth e o th er h an d, b ear n o re la ti on to a reca lc ul at io n o f ta x l iabi li ty, an d t he y

are o fte n i ss ue d t o t ax pa y ers be cau se of c le ric al or c om pu te r erro rs . Id., s li p o p. at28 ; s ee al so O’ Bryant , 49 F.3dat 3 42 . Exam pl es of
no nr eb at e ref

un ds in cl ud e th os e is su edbe cau se th e Co m m is si on er cr ed it eda ta xp ay er’s p aym en t twice or b ecau se th e Co m m is si on er ap pl ie d apa ym en t t o t he
wro ng tax y ear. Acm e St eel Co . v. Co m m is si on er, s li p o p. at28
. O’ Bryantde al t wi th a no nr eb at e refu nd . In O’Bry an t, 4 9 F .3dat 3 42 , th e Co urt o f App eal s fo r th e Sev en th Cir cu ithe ldth atth e ref un d a t i ss ue was a no nr eb at e ref

un d b ecau se itwas p ai d b y reas onof a n a cco un ti ng erro r by the- 7 -

[* 7] Co m m is si on er. The refu ndinth atcas e was cau se d b y th e Co m mis si on er’s cred it in g apa y

m en t twice to th e ta xp ay ers ’ acco un t. O’Bry an t, 8 39 F. Sup p. at 13 23 . In m ak in g i ts de ci si on , th e Co urt o f App eal s empha si zedth e fu nd am en ta l di ffer en ce i n c haract er b etweenreb at e an d n on reb at e ref un ds : Re fund s i ss ue d b y th e Co m m is si on er b y

acci de ntare n on reb at e ref un ds , whi le reb at e ref

un ds are is su edbe cau se of t he tax pa y er’s t ax li ab il it y . O’ Bryant , 49 F.3dat 3 46 ; s ee al so Cl arkv. Un it edSta te s, 6 3 F .3d83 , 86 n.5 (1s t Ci r. 19 95 ). The Co m m is si on er m ay

reco ve r a n on reb at e ref

un d o nl y un de r se ct io n 74 05 or u nd er ad m in is tra ti ve co ll ect io n p ro cedur es if tho se are av ai labl e. Cla rk , 4 63 F.3dat 8 8; Acm e St eel Co . v. Co m m is si on er, s li p o p. at28 ; Cl ayto n v . Co m m is si on er, T.C. Mem o. 1 99 7- 32 7, s li p o p. at7, af f’d witho utpubl is he d op in io n, 1 81 F.3d79 (1s t Ci r. 19 98 ). The d efi ci en cy pro cedur es are n otav ai labl e to th e Co m

m is si on er t o re co ve r no nr eb at e ref un ds be cau se of t he de fin it io n o f

“ de fic ie nc y ” in sec ti on 62 11 (a). Acm e St eel Co . v. Co m mis si on er, s li p o p. at28
. Sect io n 6 21 1( a) p ro vi de s tha t a “ de fic ie nc y ” is th e am ou ntby whi chth e ta x actua ll y im po se d e xc eed s- - Sec. 7 40 5( b) au th or iz es th e Uni te d S ta te s t o re co ve r erro ne ou s n on reb at e 4 refu nd s p ur su an t t o aciv il su it , bu t s uc h asu itord in ari ly m us t b e fi le d wi th in two y ears aft er the m ak in g o f th e ref un d. Se c. 65 32 (b ); s ee al so Cla yto n v . Co m m is si on er, T.C. Mem o. 1 99 7- 32 7, s li p o p. at7-8 , aff’d wit ho utpubl is he d op in io n, 1 81 F.3d79 (1s t Ci r. 19 98 ).- 8 -

[* 8] (1 ) th e su m

of (A) th e am ou ntsh own as t he tax by the tax pa y er upo n h is return, i f a return was m ad e b y th e ta xp ay er an d a n a m ou ntwas sh own as t he tax by the tax pa y er the reo n, p lu s (B) t he am ou nt s p rev io us ly ass es se d (o r co ll ect edwitho ut as se ss m en t) a s a d efi ci en cy , ov er-- (2 ) th e am ou ntof r eb at es , as d efi ne d i n s ub se ct io n (b )(2 ), m ad e. InLesi ns ki v. Co m

m is si on er, T.C. Mem o. 1 99 7- 23 4, we h el d t ha t we d o n otha ve juri sd ic ti on ov er n on reb at e ref un ds . See al so Acm e St eel Co . v. Co m m is si on er, sl ip op . at 2 8. III. The Apri l 2 , 20 10 , Refu nd The pa rti es ag ree t ha t the re i s n o d is pu te as t o wh ethe r th e Apr il 2, 2 01 0, refu ndwas adupl ic at e te nt at iv e ref un d o f co rp or at e in co m e ta x fo r pe ti ti on er’s 19 99 tax y ear. Th ey

di sp ut e o nl y

whet he r th e se co nd“pr oc es si ng ” th atoc cu rred
was su ffi ci en t t o re nd er the Apri l 2 , 20 10 , refunda reb at e ref un d. Th e is su e is whe th er the Apri l 2 , 20 10 , refu ndwas i ss ue d t o p et it io ne r on th e b as is of a
subs ta nt iv e rec al cu la ti on of t ax li ab il it y (m ak in g i t a r eb at e ref

un d) or b ecau se of cl eri cal or c om

pu te r erro rs (m ak in g i t a n on reb at e ref un d) . For t he reas on s di sc us se d b el ow we fi ndth ata cl eri cal erro r oc cu rredrathe r th ana subs ta nt iv e reca lc ul at io n o f pe ti ti on er’s t ax li ab il it y .- 9 -

[* 9] As d is cu ss edab ov e th e p art ie s ag ree tha t the Sep te m be r 30 , 20 09 , refu nd
was a reb at e ref

un d. Th e Sep te m

be r 30 , 20 09 , refu ndwas m ad e cl os e to 90 da y s fro m th e d at e o n wh ic h YRC W or ldwid e fi le d t he Fo rm 11 39 forpe ti ti on er. See
se c. 64 11 (b ) (wit hi n 9 0 d ay s af te r th e d at e o f th e ap pl ic at io n fo r a t en ta ti ve carry ba ckad jus tm en t, the Secr et ary sh al l m ak e a l im it edex am in at io n o f th e ap pl ic at io n a ndsh al l m ak e a ref un d, i f ap pr op ria te , withi n tha t 9 0- da y pe rio d) ; s ee al so Pes chv. Co m

mis si on er, 7 8 T.C. 1 00 , 11 5 (1 98 2) (ho ld in g t ha t a r efu ndm ay st il l b e a reb at e ref

un d e ve n i f th e Co m

m is si on er i ss ue d i t m or e th an90 day s fr om th e d at e o f th e ap pl ic at io n) . On th e Sep te m be r 30 , 20 09 , refu ndch eckres po nd en t
wro te “ 19 99 12 ” (t o s ig ni fy tax y ear 1 99 9) an d “ INT 1,2 75 .63 ”. Res po nd en t h as pro vi de d t wo d oc um en ts th atcla rif y whathapp en eddu rin g th e se co nd“pr oc es si ng ”. Fir st , res po nd en t p ro vi de d ade cl arat io n b y th e le ad
rev enue ag en t as si gn edto th e co rp or at e in co m e ta x e xa m in at io n o f YRC W or ldwid e an d i ts subs id ia rie s. Th e d ecl arat io n i nc lu de d aco py of YRC W or ldwid e’s Fo rm

11 39 forpe ti ti on er. On t he co py of th e Fo rm 11 39 , th e le ad
rev enue ag en t wro te : “ 1) 10 /2 6/ 09 . Per Mi ch el e: IRS s ta te d o ve r a m on th (1 m o.) ag o t ha t the refu ndis be in g p ai d. Ho wev er, the refu ndno t [s ic ] rece iv ed . 2) Tran sc rip t re fle ct s p en di ng pa y m en t at10 /2 0/ 09 .” The l eadrev enue ag en t was refe rri ng to Mi ch el e Leg g, t o wh om YRC World wid e g av e a p owe r of att orne y .- 10 -

[* 10 ] Seco nd , res po nd en t p ro vi de d aFo rm 37 53 , Man ua l Re fundPo st in g Vou ch er, tha t an Int ern al Rev enue Serv ic e (IR S) em pl oyee co m

pl et edon Apri l 1 , 20 10 . The m anua l re fundpo st in g v ou ch er i s fo r a ref un d o f $3 57 ,20 5 t o b e is su ed to pe ti ti on er, o f whi ch$3 51 ,48 7 i s p rin ci pa l an d $ 5,7 18 is in te res t. Onth e fo rm , th e IRS em

pl oyee wrot e “ 53 30 -PO” u nd er “ Fo rm nu m be r”. Und er “ Rea so n” sh e ch eck ed“ Ten ta ti ve carry ba ck ” an d “ Oth er: 42 ND DAY IS PAST”. Und er

“ Evi de nc e o f Cre di t Co nd it io n” sh e ch eck ed“ Tran sc rip t o f acc ou nt ”. W e n ot e th atth e In te rn al Rev enue Man ua l ac kn owl ed ge s tha t m anua l re fund s h av e

“po te nt ia l fo r erro ne ou s/ dupl ic at e ref un ds ”. In te rn al Rev enue Man ua l (I RM) pt . 4.4 .19 .1(1 ) (J ul y

11 , 20 05 ); s ee al so id . pt . 21 .4.4 .4(1 ) (Oct . 1, 2 01 3) (no ti ng th at

“ [m ]anu al refu ndis ex cep ti on [si c] pro ces si ng an d h as a gr eat er m arg in for
erro r.”). The se do cum en ts sh ow tha t re sp on de ntdi d n otsubs ta nt iv el y reca lc ul at e pe ti ti on er’s t ax li ab il it y

fortax y ear 1 99 9. Re sp on de nt ’s trans cri pt s fo r pe ti ti on er’s 1 99 9 t ax y ear a ls o s ho w th atres po nd en t d idno t s ub st an ti ve ly
reca lc ul at e p et it io ne r’s ta x l iabi li ty. A Form 43 40 , Cert ifi cat e o f Ass es sm en ts , Paym en ts , andOth er Sp eci fie d M at te rs , forpe ti ti on er’s 1 99 9 t ax y ear s ta te s as fo ll ows :- 11 -

[* 11 ]

Date Exp la na ti on of tra ns act io ns Ass es sm en t, othe r de bt s (rev ers al ) 4/ 01 /2 01 0 Prio r ta x aba te d (3 51 ,48 7.0 0) 4/ 01 /2 01 0 Int eres t due tax pa y er (5,7 17 .83 ) 4/ 01 /2 01 0 Refu nd 35 7,2 04 .83 4/ 01 /2 01 0 Can cel le d re fundch eck (35 7,2 04 .83 ) 4/ 01 /2 01 0 Refu nd 35 7,2 04 .83 4/ 01 /2 01 0 Int eres t co rrec ti on 5,7 17 .83 9/ 29 /2 00 9 Int eres t due tax pa y er (1,2 75 .63 ) 9/ 29 /2 00 9 Refu nd 35 1,9 65 .94 4/ 01 /2 01 0 Int eres t due tax pa y er (5,7 17 .83 ) An o ffi ci al IRS n on -m as te r-fi le tra ns cri ptforpe ti ti on er’s 1 99 9 t ax y ear s ho ws the
sa m e act iv it y

oc cu rri ng inth e sa m e m an ne r. Thu s, the reco rddo es no t re fle ctth at th e Apr il 2, 2 01 0, re fundwas t he res ul t o f a s ub st an ti ve reca lc ul at io n o f ta x li ab il it y . The d iff

eren ce i n t he refu ndam ou nt s i s at tri bu te d t o a ccru edin te res t. The reco rdco nv in ces us th atth e Apr il 2, 2 01 0, re fundwas acle ric al erro r. The m anua l re fundpo st in g v ou ch er s ho ws tha t an IRS em pl oyee m anua ll y

is su ed th e se co ndrefu ndus in g aFo rm 53 30 -PO an d b as edth e ref un d o n p et it io ne r’s tra ns cri ptof a cco un t. We no te th atne ithe r pe ti ti on er’s t ax li ab il it y for tax y ear 19 99 no r th e am ou ntof t en ta ti ve carry ba ckrefundreque st edch an ge d b etween- 12 -

[* 12 ] Sep te m

be r 30 , 20 09 , when th e fi rs t re fundwas i ss ue d, an d Ap ril 2, 2 01 0. On the m anua l re fundpo st in g v ou ch er the IRS em pl oyee wrot e th atth e rel ev an t fo rm nu m be r was 53 30 -PO. Lik ewis e, on th e Apr il 2, 2 01 0, re fundch eck , res po nd en t wro te “ F5 33 0”
. Form 53 30 , Return o f Exc is e Tax es Rel at edto 5 Em pl oyee Ben efi ts Pla ns , dea ls with e xc is e ta xe s an d n otten ta ti ve carry ba ck refu nd s. Co ns eque nt ly, we ho ldth atth e Apr il 2, 2 01 0, re fundwas ano nr eb at e refu nd . Res po nd en t m ay no t u se th is de fic ie nc y

pro cedur e to reco ve r th e Apr il 2, 20 10 , refu nd . See Acm e St eel Co . v. Co m m is si on er, s li p o p. at28 ; Les in sk i v
. Co m m is si on er, s li p o p. at7. Res po nd en t m ay pu rs ue reco ve ry

un de r se ct io n 7 40 5 in a Dis tri ctCo urt o r un de r adm in is tra ti ve co ll ect io n p ro cedur es , if ei th er o f th os e is av ai labl e. See C layto n v . Comm is si on er, s li p o p. at7; Lesi ns ki v. Co m m is si on er, s li p o p. at7. We will gra ntpe ti ti on er’s m ot io n fo r su m m ary jud gm en t.

The reco rdrefl ect s tha t thi s d is crep an cy co nf us edpe ti ti on er. Ina 5 m em or an du m

to pe ti ti on er’s fi le da te d M ay 10 , 20 10 , Ms . Legg st at edth atth ey th ou gh t atfir stth atth e Apr il 2, 2 01 0, re fundch eckwas re la te d t o t he Fo rm 11 39 , bu t tha t upo n fu rth er re vi ew th e co di ng on th e ch eckco nv in cedth em th atth e refu ndch eckwas re la te d t o e xc is e ta x. Ms . Legg was n otsu re wh o fi le d aFo rm 53 30 to reque stanex ci se tax refu nd
.- 13 -

[* 13 ] Any co nt en ti on s we h av e n otad dr es se d are i rrel ev an t, m oo t, o r m eri tl es s. To re fle ctth e fo reg oi ng , An ap pr op ria te ord er an d d eci si on wil l b e en te red
.