BIESTEK v. US

13th CircuitOct 23, 2025

Split Score

SplitScore: 31/100

Case Summary

Disposition

Affirmed

Retired United Airlines pilots sought FICA-tax refunds after their deferred-compensation plan was terminated in bankruptcy, arguing that their prior lump-sum FICA payments were overstated. The Federal (13th) Circuit affirmed the Court of Federal Claims’ dismissal, holding that the pilots failed to file timely administrative refund claims under 26 U.S.C. § 6511(a) and rejecting constitutional and equitable arguments.

Circuit Split Identified

Legal Issue

Whether pro se litigants who did not personally sign a notice of appeal may later be deemed appellants if given notice and an opportunity to ratify the appeal.

Circuit Positions

1st Circuit5th Circuit10th Circuit

Pro se non-signers may still become appellants if given notice and an opportunity to formally join the appeal.

13th Circuit(this circuit)

Only those pro se parties who personally sign the notice of appeal are parties to the appeal; no obligation exists to notify or allow joinder of non-signers.

Conflict Summary

Several circuits hold that non-signing pro se parties must be afforded notice and a chance to join the appeal, whereas the 13th (Federal) Circuit has not adopted that procedure and limits the appeal to only the individuals who actually signed the notice.

Parties & Counsel

Parties

Appellant:James H. Biestek, et al. (retired United Airlines pilots)
Appellee:United States

Legal Counsel

Appellant:All appellants appeared pro se
Appellee:Janet A. Bradley, Bruce R. Ellisen, David A. Hubbert – Tax Division, U.S. Department of Justice

Opinion Document