Brookes v. United States

OPINION

BRUGGINK, Judge.

This is an action brought under Section 7422(a) of the Internal Revenue Code of 1954 for a refund of federal income tax.1 The claim arises from an investment tax credit claimed by plaintiffs in an amended return for the tax year 1983, and a partnership loss claimed in the same year. Defendant has moved pursuant to RUSCC 12(b)(1) for dismissal of the action. It contends that the court lacks subject matter jurisdiction by operation of Sections 6221 through 6232 (“partnership provisions”). It also contends that, to the extent the complaint seeks a loss deduction due to…