Parker Hannifin Corp. v. United States

OPINION AND ORDER ON MOTION TO DISMISS

WHEELER, Judge.

Before the Court is Defendant’s January 27, 2006 motion, filed pursuant to Rule 12(b)(1) of the Court of Federal Claims, to dismiss Plaintiffs complaint for lack of subject matter jurisdiction. For the reasons stated below, Defendant’s motion is DENIED.

Background

Defendant contends in this tax refund ease that Plaintiff, Parker Hannifin Corporation, failed to file a timely administrative claim for refund with the Internal Revenue Service (“IRS”). Filing an administrative claim with the IRS is a jurisdictional prerequisite to commencing a tax…