Dyer

Taxes; claim for refund; limitations on filing of claim.— On May 16,1980 the court entered the following order:

Madeline G. Dyer, pro se. Betty N. Ferber, with whom was Assistant Attorney General M. Carr Ferguson, for defendant. Before Davis, Judge, Presiding, Kashiwa and Bennett, Judges.

This pro se taxpayer seeks a refund of income taxes paid for the 1972 tax year on salary she received while on sick leave. Defendant has filed a motion to dismiss on the ground that we lack jurisdiction because plaintiff failed to file a timely refund claim, as required by I.R.C. §§ 6511(a) and 7422(a).

Plaintif…