Mobil Corp. v. United States

OPINION

BRUGGINK, Senior Judge.

The matter under consideration is defendant’s January 21, 2004 motion to dismiss portions of plaintiff Mobil Corporation’s1 first amended complaint for a refund of its 1997 taxes. The government (through the *710Internal Revenue Service) alleges that certain claims2 set forth in plaintiffs first amended complaint for a refund of its 1997 taxes, filed on December 9, 2003, are not justiciable because they are untimely. Specifically, defendant avers that plaintiff failed to file with the Internal Revenue Service (IRS) within the period of limitations prescribed for…