The IRS denied Rosner’s refund request. He then appealed through an administrative process. One appellate officer agreed that he had a financial disability and granted him a refund of $89,512 for his 2007 taxes. However, a second officer rejected his appeal for 2006 and 2008, a decision that deprived Rosner of more than $500,000 -- and paved the way for his lawsuit.
This article provided by Bloomberg News.