Peppers v. United States

OPINION AND ORDER GRANTING DEFENDANTS MOTION TO DISMISS

DAVID M. LAWSON, District Judge.

The plaintiff, Sandra C. Peppers, filed this action seeking a refund of penalties on employment taxes paid to the government. A prerequisite to suit is a written claim for a refund submitted by the taxpayer to the Internal Revenue Service (IRS), which must list the grounds for the refund and the supporting facts. According to 26 U.S.C. § 6532, the plaintiff then must commence an action for the refund before “the expiration of 2 years from the date of mailing by certified mail ... by the Secretary to the…