Haber v. United States

ORDER

NETTESHEIM, Judge.

Plaintiff Heinz Haber (“plaintiff”), a U.S. citizen who currently resides in West Germany, through Hans Lasker, a certified public accountant, seeks a refund of foreign tax credits from the Internal Revenue Service (the “IRS”). Defendant has moved over plaintiff’s opposition to dismiss the complaint for lack of jurisdiction pursuant to RUSCC 12(b)(1). Argument has been heard. The issues for decision are whether a notice of disallowance, based on failure to file the claim within three years, triggers the two-year limitations period within which suit must be filed in…