Carroll

Taxes; income tax; jurisdiction of court; suit must be brought within 3 years after payment; 26 U.S.C. § 6513. — On June 6,1980 the court entered the following order:

Before Friedman, Chief Judge, Nichols and Smith, Judges.

*683Plaintiffs, married taxpayers filing jointly, sue for refund of taxes withheld in 1972. Plaintiffs’ 1972 income tax return was not filed until April 9, 1977, allegedly due to misunderstood advice of a tax accountant. The tax accountant had explained the availability of income averaging to plaintiffs. In accordance with their erroneous understanding of those provisions,…