Simmons v. United States

OPINION AND ORDER

FUTEY, Judge.

This tax refund case is before the court on defendant’s motion to dismiss for lack of jurisdiction, or in the alternative, for failure to state a claim upon which relief may be granted. Specifically, defendant contends that, under Internal Revenue Code (I.R.C.) § 6511(b)(2)(A) (1986), plaintiff is not entitled to amounts of tax paid more than 3 years prior to the filing of a claim for refund.

*138 Factual Background

Plaintiff, Evelyn B. Simmons, is the personal representative of the Estate of Mildred Jenkins. Plaintiff is seeking a refund of an alleged $295,000.00…