Ellis v. United States

Taxes; claim for refund; untimeliness of claim. — On January 26,1982 the court entered the following order:

*815Before Friedman, Chief Judge, Bennett and Smith, Judges. per curiam:

this pro se plaintiff seeks a refund of an overpayment of federal income taxes for 1976 or $2,050. The claim for refund was made to the Internal Revenue Service in the plaintiffs income tax return for that year, which he filed on July 29, 1980. The Service rejected the claim because it was filed more than three years after the due date of the return of April 15,1977.

The plaintiff states that his failure to file a timely…