United States v. Clintwood Elkhorn Mining Co.

For U.S. Supreme Court briefs, see:

2008 WL 136353 (Pet.Brief)

2008 WL 440295 (Resp.Brief)

2008 WL 727812 (Reply.Brief)

The Internal Revenue Code provides that taxpayers seeking a refund of taxes unlawfully assessed must comply with tax refund procedures set forth in the Code. Under those procedures, a taxpayer must file an administrative claim with the Internal Revenue Service before filing suit against the Government. Such a claim must be filed within three years of the filing of a return or two years of payment of the tax, whichever is later. The Tucker Act, in contrast, is more forgiving,…