A new court ruling means several more Americans in three states could qualify for thousands in tax refunds . The U.S. Court of Appeals for the Fifth Circuit ruled earlier this month that the Tax Court’s decision in Sirius Solutions, L.L.L.P. v. Commissioner would be reversed. That means people in three states, Texas, Louisiana and Mississippi, don't owe self-employment tax if they're a true limited liability partner under the law. Tax filing season came underway last month, and the specific tax