Mertens v. United States

OPINION

YOCK, Judge.

This tax refund case is currently before the Court on defendant’s motion to dismiss on the grounds that this Court lacks jurisdiction. For the reasons discussed herein, defendant’s motion is granted and the complaint is to be dismissed.

Facts

The plaintiffs seek recovery of some $3,3001 in federal income taxes paid by them for tax years 1976 through 1979. Joint federal income tax returns were filed on or about the fourteenth day of April following the close of each tax year at issue.2 On January 4, 1984, the plaintiffs *679filed amended tax returns for each of the above years…