David A. Field and Ellen J. Field v. United States

PEE CURIAM.

The sole issue on appeal is whether the district court had jurisdiction over Plaintiffs-Appellants’ tax refund action. This Court holds that jurisdiction is not foreclosed by 26 U.S.C. § 7422(h) (2000) and that the district court can properly exercise jurisdiction over this matter. Therefore, the district court’s decision is reversed and the case is remanded for consideration of the merits of the action.

District courts generally have subject matter jurisdiction over tax refund claims pursuant to 28 U.S.C. § 1346(a)(1). However, under 26 U.S.C. § 7422(h), “[n]o action may be brought…