Hunt v. United States

The case is before the court on the United States’ motion to dismiss for lack of subject matter jurisdiction. Upon consideration of the moving papers, and for the reasons discussed below, we grant defendant’s motion and dismiss the petition. Because we decide that we are without subject matter jurisdiction, we express no view on whether plaintiff is time-barred from filing a claim for a refund with the Internal Revenue Service (IRS).

In 1978, an audit of plaintiffs income tax return for calendar year 1975, resulted in a deficiency assessment of $2,253.04. On April 14, 1978, plaintiff paid this…