Imperial Plan, Inc., a Corporation v. United States

LEAVY, Circuit Judge:

Imperial Plan, Inc. appeals the district court’s dismissal of its action seeking a refund of excise taxes paid under 26 U.S.C. § 4975. The district court held that it lacked subject matter jurisdiction because Imperial Plan had not timely filed a claim for refund with the Internal Revenue Service. We have jurisdiction under 28 U.S.C. § 1291, and we affirm the district court.

FACTS AND PRIOR PROCEEDINGS

Imperial Plan (IP) and Imperial Trust Company (ITC) are wholly-owned subsidiaries of Imperial Bank. From 1981 through 1984, ITC served as a fiduciary for. a number of pension…