District Court, District of Columbia August 10, 2007, MDL No. 1798, Master File 07-mc-0014, Member Case 07-cv-0051 (RMU) (In Re Long-Distance Telephone Service Federal Excise Tax Refund Litigation)

MEMORANDUM OPINION

URBINA, District Judge.

Denying the Defendant’s Motion to Dismiss

I. INTRODUCTION

When the taxman takes too much, how must he disgorge his unlawful gains? This is the question confronting the court in the plaintiffs amended complaint bringing an Administrative Procedure Act (“APA”) claim challenging the IRS’s refund mechanism for a now-defunct levy of telephone excise taxes.