Estate of Akin v. United States

OPINION

NETTESHEIM, Judge.

This case comes before the court after argument on defendant’s motion to dismiss for lack of jurisdiction pursuant to RCFC 12(b)(1). The first issue presented is whether plaintiffs have violated the “full payment” rule, thereby depriving the court of jurisdiction to entertain their tax refund suit. Plaintiffs argue that they complied with the full payment requirement because, prior to the filing of the complaint in this case, they entered into a settlement agreement with the IRS that purportedly negated any outstanding tax liability for the taxable year at issue. The…