Waltner v. United States

PROST, Circuit Judge.

This case is an appeal from a decision of the United States Court of Federal Claims dismissing the tax refund suit brought by Steven T. Waltner and Sarah V. Waltner (“taxpayers”) for lack of subject matter jurisdiction. Waltner v. United States, 98 Fed.Cl. 737 (2011). Because we hold that Court of Federal Claims correctly determined that the taxpayers’ tax returns for tax years 2004-2008 did not constitute refund claims over which the court had jurisdiction, we affirm.

Baokground

The taxpayers filed joint original federal income tax returns for the tax years 2003 through…