Levitsky v. United States

OPINION

FUTEY, Judge.

This tax refund case is before the court on defendant’s motion to dismiss or for summary judgment. Defendant contends that this court lacks jurisdiction to hear plaintiffs’ complaint because the grounds for the refund suit are at variance with those set forth in plaintiffs’ claim for refund filed with the Internal Revenue Service (I.R.S.). Plaintiffs counter that their 1980 tax return adequately sets out the grounds for refund. Alternatively, plaintiffs urge that the knowledge acquired by the I.R.S. during an audit of plaintiffs’ 1980 taxable year adequately apprised the…