Legal Opinion
Kiselis v. United States
United States Court of Federal Claims
Decided March 20, 2017No. 15-380TPublishedCited by 7 opinions
1Opinion of the Court
Tax Refund Suit; Valid Tax Return; Valid Refund Claim; 28 U.S.C. § 1346; 26 U.S.C. § 7422; 26 U.S.C. § 6511(b)(2)(A); “Look Back” Provision.
OPINION AND ORDER OF DISMISSAL
Williams, Judge.
In this tax refund action Plaintiff ;gro se 1 seeks the return of $46,697.17 levied by the Internal Revenue Service (“IRS”) to satisfy Plaintiffs tax liability for the year 2000. 2 This matter comes before the Court on Defendant’s motion to dismiss the complaint pursuant to Rule 12(b)(1) or 12(b)(6).
Because Plaintiff failed to submit a valjd refund claim to the IRS, this Court lacks jurisdiction over…
2Cases cited19 opinions
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- United States v. DalmSupreme Court of the United States · 1990
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Charles William Ledford v. United StatesCourt of Appeals for the Federal Circuit · 2002
14 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- James v. United StatesUnited States Court of Federal Claims · 2021
- Leopard v. United StatesUnited States Court of Federal Claims · 2025
- Meissner v. United StatesUnited States Court of Federal Claims · 2018
- Payne v. United StatesUnited States Court of Federal Claims · 2018
- Peretz v. United StatesUnited States Court of Federal Claims · 2020
2 more not listed; retrieve them via the Exa API.