Andrew Filipowski v. Commissioner of Internal Revenue — 11th Cir. (argued August 13, 2026)
The Eleventh Circuit considers Andrew Filipowski's challenge to the IRS's rejection of his one point five million dollar offer to settle a tax debt exceeding one hundred twenty-seven million dollars. The agency estimated he could pay nearly six million dollars and also rejected the offer on public-policy grounds. Filipowski says factual errors and disputed evidence made summary judgment improper; the Commissioner says the rejection was reasonable.
Andrew Filipowski v. Commissioner of Internal Revenue (No. 25-11382) — U.S. Court of Appeals for the Eleventh Circuit, argued August 13, 2026.
Sources
Argument audio — Eleventh Circuit:https://www.ca11.uscourts.gov/sites/default/files/oral_argument_recordings/25-11382_08132026.mp3
Argument recordings — Eleventh Circuit:https://www.ca11.uscourts.gov/oral-argument-recordings?page=0
Tax Court appellate report:https://www.ustaxcourt.gov/resources/appellate_reports/appellate_report_april_2025.pdf
Tax Court order:https://www.casemine.com/judgement/us/6778bb2fe67ab624d05437aa
Appellate docket — Docket Alarm:https://www.docketalarm.com/cases/US_Court_of_Appeals_Eleventh_Circuit/25-11382/Andrew_Filipowski_v._Commissioner_of_Internal_Revenue/
Case report — Bloomberg Law:https://news.bloomberglaw.com/us-law-week/irs-backs-rejecting-deal-on-entrepreneurs-127-million-tax-debt
Offer in compromise — IRS:https://www.irs.gov/taxtopics/tc204
Public-policy review — IRS Manual:https://www.irs.gov/irm/part5/irm_05-008-007
Offer regulations — GovInfo:https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol20/pdf/CFR-2025-title26-vol20-sec301-7122-1.pdf
Summary judgment — U.S. Tax Court:https://ustaxcourt.gov/files/documents/Rule-121_Amended_03202023.pdf
Summary-judgment review — Eleventh Circuit:https://media.ca11.uscourts.gov/opinions/unpub/files/201615851.pdf
Collection review — Eleventh Circuit:https://media.ca11.uscourts.gov/opinions/unpub/files/200513234.pdf
Tom Laser — Saul Ewing:https://www.saul.com/professionals/tom-laser
Adam S. Fayne — Saul Ewing:https://www.saul.com/professionals/adam-s-fayne/experience
Ellen Page DelSole — federal court record:https://www.govinfo.gov/content/pkg/USCOURTS-ca6-19-03469/pdf/USCOURTS-ca6-19-03469-0.pdf
Published-opinion search — Eleventh Circuit:https://media.ca11.uscourts.gov/opinions/pub/search.php
Unpublished-opinion search — Eleventh Circuit:https://media.ca11.uscourts.gov/opinions/unpub/search.php
- 0:00Introduction
- 0:58Counsel for Andrew Filipowski
- 2:01Offers in Compromise and Review
- 14:33Counsel for the Commissioner