James M. Langan, Jr., as the of the Estate of Eleanor F. Langan v. United States

Tax refund; statute of limitations; presumption of timely filing.

OPINION

BRUGGINK, Judge.

This is an action for refund of estate taxes. Plaintiff, James M. Langan, Jr., brings this suit on behalf of the estate of Eleanor F. Langan, alleging that the United States (“defendant”) improperly issued a tax deficiency notice against the estate. Before the court is defendant’s motion to dismiss the complaint for lack of jurisdiction. According to defendant, plaintiffs complaint is untimely because it was filed outside the two-year limitations period which applies to suits for a refund. See 26 U.S.C. §…