Davis v. United States

ORDER

MOODY R. TIDWELL, III, Judge.

This tax refund case is before the court on defendant’s motion to dismiss for lack of subject matter jurisdiction. At issue is whether plaintiff timely filed a claim for refund with the Internal Revenue Service (IRS) prior to instituting suit, as jurisdiction-ally required by 26 U.S.C. § 7422(a) (1994). Resolution of this issue turns on whether plaintiffs uncorroborated testimony that he timely mailed his claim for refund constitutes sufficient proof of filing. For the reasons set forth below, this court finds that such testimony does not sufficiently prove…