The Cheesecake Factory Inc. v. United States

Granting Motion to Dismiss for Lack of Jurisdiction; Claim for Refund for Tax Year as to Which Plaintiff Received a Notice of Deficiency and Filed a Petition in the Tax Court; I.R.C. § 6512(a)

OPINION

HEWITT, Chief Judge

The Cheesecake Factory, Inc. (plaintiff) brings this suit seeking a refund of penalties and interest paid to the Internal Revenue Service (IRS) for its 2005 tax year in the amount of $432,280 (plus interest). See Compl. for Refund of Income Taxes (Complaint or Compl.), Docket Number (Dkt. No.) 1, ¶ 1; id. at ll. 1 Plaintiff asserts that it overpaid penalties and interest for its…