4 LAWYER MONTHLY DECEMBER 2025 According to the DOJ’s civil complaint, the IRS issued multiple notices and demands for payment over several years, but the assessments remained unresolved. The DOJ filed its lawsuit to formally enforce the debt, outlining the steps tax authorities took to secure payment before turning to litigation. Hours later, the Justices agreed to settle for $5,164,739.75, plus interest and statutory additions. The senator’s representatives declined to comment. The case underscores how federal tax enforcement operates when longstanding assessments are unpaid. Under U.S. law, a tax assessment becomes a legally enforceable debt once the IRS issues notice and demand. When individuals fail to pay, the IRS may pursue administrative collection and, if unsuccessful, refer the matter to the DOJ for a court-ordered judgment confirming the debt. Because the case involves a sitting senator, it also raises questions about public accountability, financial disclosure obligations and the scrutiny applied to elected officials with unresolved liabilities. However, the legal analysis focuses primarily on the validity of the tax assessments, not the individual’s political role. Tax-enforcement systems emphasise equal treatment under the law, transparent recovery processes and responsible governance of public funds. Organisations such as the OECD and United Nations promote similar principles, highlighting the importance of consistent enforcement regardless of status. Next, a judge will review the settlement to ensure it complies with statutory requirements. If approved, the IRS will administer payments, apply interest and update records. Judicial oversight ensures the settlement reflects the underlying debt and that enforcement procedures have been followed correctly. Sen. Jim Justice Agrees to Repay $5M in Unpaid Federal Taxes After DOJ Lawsuit Sen. Jim Justice of West Virginia and his wife, Cathy Justice, have agreed to repay more than $5 million in long-outstanding federal income taxes following a lawsuit filed by the U.S. Justice Department on behalf of the IRS. The settlement concerns liabilities dating back to 2009 and must receive judicial approval before it takes effect. NEWS Read the full news story at: www.lawyer-monthly.com
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