Interest Wrongly Refunded Is Subject To Relief, 4th Circ. Says

By Molly Moses · May 18, 2026, 6:06 PM EDT

A woman is eligible for innocent spouse relief on interest owed to the IRS after an erroneous refund, the Fourth Circuit held Monday, reversing a 2024 U.S. Tax Court ruling....

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Case Information

Case Title

Catherine LaRosa v. Commissioner of Internal Revenue

Case Number

24-2034

Court

Appellate - 4th Circuit

Nature of Suit

U.S. Tax Court 

Date Filed

October 17, 2024