The US Supreme Court ruled this week in Hinck v. U.S., 06-376, that only the U.S. Tax Court may review refusals by the Internal Revenue Service to reduce interest payments for underpayment of taxes.
John and Pamela Hinck initially brought their case in the US Court of Federal Claims seeking an $18,000 refund of interest, alleging delays by the IRS, in processing their case (delays? IRS? Surely they jest…). Federal Claims Court said it did not have jurisdiction to consider the suit and the US Court of Appeals for the Federal Circuit agreed. At the Supreme Court level, the Court unanimously ruled that jurisdiction belonged solely with the US Tax Court.
