Haas v. United States

OPINION AND ORDER

SWEENEY, Judge.

Before the court is defendant’s partial motion to dismiss plaintiffs refund claims for tax years 2001-2004 because they are barred by the relevant statute of limitations. Although the delay was not plaintiffs fault, and the fact that he cannot amend his 2001-2004 tax returns is unfortunate, the court’s hands are tied, and it cannot extend the statute of limitations. Therefore, the court finds that plaintiffs claims for tax years 2001-2004 are barred by the relevant statute of limitations, and as a result, the court grants defendant’s partial motion to dismiss.

I.…