Radioshack Corp. v. United States

OPINION AND ORDER DENYING PLAINTIFF’S THIRD MOTION FOR CLASS CERTIFICATION

WILLIAMS, Judge.

In this action Plaintiff seeks a refund of communications excise taxes. This matter comes before the Court on Plaintiffs third motion to certify a class of similarly situated taxpayers. Because the Court lacks jurisdiction over the tax refund claims of putative class members, and because RadioShack fails to satisfy the requirements of Rule 23 of the Rules of the United States Court of Federal Claims (“RCFC”), Plaintiffs motion is denied.

Background1

Section 4251(a) of the Internal Revenue Code imposes an…