Henry

This income tax case comes before the court on defendant’s motion to dismiss plaintiffs’ petition for failure to state a claim upon which relief can be granted. Plaintiffs have not filed an opposition to the motion.

On March 15,1977, plaintiffs belatedly filed their income tax return for the calendar year 1972. The return stated that plaintiffs, because of withholding in excess of their tax liability, had overpaid their income taxes for that year by $1,716 and sought a refund. On May 4, 1977, the Internal Revenue Service denied the refund on the ground the claim was untimely. The taxpayers…