H.S. & H. Ltd. of Columbia Ill v. United States

OPINION

REGINALD W. GIBSON, Judge:

H. S. & H. Ltd. of Columbia ILL (plaintiff or taxpayer) seeks a refund of corporate taxes paid in calendar years 1975,1976, and 1977, totalling $12,079. Said refund claims resulted from the carryback of a net operating loss (NOL) generated for the calendar year 1979. The Internal Revenue Service (Service) denied the claims because taxpayer allegedly failed to timely file its refund claims. Following the filing of taxpayer’s complaint in this court, defendant moved to dismiss it for lack of subject matter jurisdiction under RUSCC 12(b)(1). Thereafter, an…