Buzick v. United States

ORDER

MOODY R. TIDWELL, III, Judge:

This tax case came before the court on defendant’s motion to dismiss for lack of subject matter jurisdiction, RUSCC 12(b)(1), for failure of plaintiff to file a timely action. Defendant argued that plaintiff filed its claim for readjustment of partnership items after the applicable limitations period had run. Plaintiff responded that its claim was timely filed based on the Internal Revenue Code and the rules of this court, and requested, in the alternative, that the time to file the complaint be enlarged due to excusable neglect. Defendant replied that rules…