- 9 -
In Browning-Ferris Indus. of Vt., Inc. v. Kelco Disposal,
Inc., 492 U.S. 257 (1989), the Supreme Court of the United States
held that the Excessive Fines Clause of the Eighth Amendment does
not extend to cases between private parties. See id. However,
it left open the question whether that clause might extend to
civil proceedings in which a private party instituted an action
in the name of the United States and expects to share in any
award of damages. See id. at 260, 276 n.22.
Regardless of whether Eighth Amendment protection might
apply after Browning-Ferris Indus. of Vt., Inc. v. Kelco Dis-
posal, Inc., supra, to certain civil proceedings, that protection
does not extend to the instant case. Petitioner’s inability to
obtain a refund or a credit of the overpayment that he made for
his taxable year 1995 is the result of the operation of law
applied to the facts in this case. Petitioner made a deliberate
decision not to file his 1995 return until March 13, 2000. He
thus knowingly failed to comply with his annual obligation to
file his 1995 return, and he now seeks relief because he has lost
a refund or a credit for 1995 to which he otherwise would have
been entitled.
All taxpayers, including petitioner, are bound by the strict
terms of the statutory provisions limiting refunds or credits for
overpayments. In the instant case, petitioner decided not to
file his 1995 return until March 13, 2000. In that return, he
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011