Legal Opinion
Sorrentino v. Internal Revenue Service
Court of Appeals for the Tenth Circuit
Decided September 14, 2004No. 02-1114, 02-1137PublishedCited by 36 opinions
1Opinion of the Court
BALDOCK, Circuit Judge,
delivering the Judgment of the Court and an Opinion.
Internal Revenue Code (I.R.C.) § 7422(a) authorizes a taxpayer to commence a tax refund suit against the Government once “a claim for refund or credit has been duly filed” with the Internal Revenue Service (IRS). Section 6511 of the I.R.C. limits the Government’s waiver of immunity under § 7422(a) by requiring a taxpayer to file a claim for refund or credit with the IRS within a specified period of time. Thus, the taxpayer’s timely filing of such claim with the IRS is a jurisdictional prerequisite to maintaining a tax…
2Cases cited22 opinions
- National Archives & Records Administration v. FavishSupreme Court of the United States · 2004
- United States v. DalmSupreme Court of the United States · 1990
- United States v. LombardoSupreme Court of the United States · 1916
- Rosenthal v. WalkerSupreme Court of the United States · 1884
- Commissioner v. SolimanSupreme Court of the United States · 1993
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3Cited by36 opinions
- Philadelphia Marine Trade Ass'n-International Longshoremen's Ass'n Pension Fund v. CommissionerCourt of Appeals for the Third Circuit · 2008
- Duron v. Albertson's LLCCourt of Appeals for the Fifth Circuit · 2009
- Howard Baldwin v. United StatesCourt of Appeals for the Ninth Circuit · 2019
- Maine Medical Center v. United StatesCourt of Appeals for the First Circuit · 2012
- Schneider National Inc. v. State, Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2006
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