Alan Horowitz commented on the government's recent motion to suspend proceedings pending a settlement by the parties in the Cadrecha case in the Federal Circuit (Cadrecha v. United States, Fed. Cir., No. 12-5089, filed 10/31/12). The case stems from a refund claim filed in March 2011 by the taxpayers that was dismissed by the court as untimely. "The taxpayers' brief emphasized the unfairness of the result," Horowitz said, "and it struck a chord with the Department of Justice, whose appellate lawyers concluded that the taxpayers ought to get a break—either because they deserved one or perhaps because DOJ feared that the facts were so sympathetic that they created a risk of an adverse Federal Circuit decision that would cause mischief down the road." The parties have agreed that the government will refund a portion of the tax payment at issue, and the Cadrechas will move to dismiss their appeal.