Vensure HR, Inc. v. United States, No. 23-1640 (Fed. Cir. 2024)
Oct 04, 2024OUTCOME: Win
Vensure HR filed a claim for refund to the IRS. The claim was signed by Vensure's power of attorney pursuant to a valid Form 2848 on file with the IRS. After consideration and denial of the claim by th ... e IRS, Vensure sued for refund in the Court of Federal Claims. After having its case dismissed for failing to physically attach a copy of its power of attorney to the claim when submitted to the IRS, Vensure appealed, arguing that (a) no physical attachment was necessary, as the regulations simply required that a valid power of attorney "accompany" the claim; and (b) if attachment was required, it was not a statutory requirement, but a regulatory one that could be waived, and that the IRS had in fact waived it. The Federal Circuit disagreed with the IRS's strict reading of the regulations and its attempt to elevate regulatory language to the level of a statute, reversing and remanding the matter back to the Court of Federal Claims for further proceedings.
