Buttke v. United States

OPINION

ROBINSON, Judge.

The case is before the court on defendant’s motion to dismiss for lack of jurisdiction over the subject matter (a tax refund) where the taxpayer failed to file a claim for refund with the Internal Revenue Service (“I.R.S.”) prior to commencing the action. This is an action for a refund of $2,356.65 (in late payment penalties, bad check penalties, and interest) assessed and collected by levy upon plaintiffs’ account with First Bank of Valley City, North Dakota, with respect to plaintiffs’ income tax liability for calendar year 1976.

Plaintiffs allege that they filed a…