Arnold v. United States

OPINION

ANDEWELT, Judge.

In this tax action filed pursuant to Section 7422 of the Internal Revenue Code (the Code),1 plaintiff, Grady N. Arnold, Jr., seeks a refund of $25,981.29 for tax years 1979 and 1980. This action is presently before the court on defendant’s motion to dismiss certain of plaintiff’s refund claims for tax year 1980. Defendant contends that these refund claims were not presented to the Internal Revenue Service (the IRS) within the statutory time period and as a result, this court lacks subject matter jurisdiction to consider them. For the reasons set forth herein, defendant…