Michael Desmond, Kevin Kenworthy, and Jaclyn Roeing authored an amicus brief filed July 9 on behalf of the American College of Tax Counsel in BankUnited, Inc. v. United States of America, No. 25-10775, currently before the U.S. Court of Appeals for the Eleventh Circuit. The case addresses important issues surrounding jurisdiction over tax refund actions and the application of the duty of consistency doctrine. The College's brief contends that the district court misinterpreted settled precedent by linking its evaluation of refund jurisdiction to events in prior, closed tax years. Framing the key issue, Kenworthy said, "The district court ignored decades of settled case law that permits a court to review important events in earlier years to determine the proper amount of tax due in a later year. The BankUnited case was a timely filed refund action that should not have been dismissed for lack of jurisdiction."