Walther v. United States

ORDER

MILLER, Judge.

At issue in this case is whether plaintiffs claim for a tax refund is barred under the two-year statute of limitations set forth in § 6532(a)(1) of the Internal Revenue Code (the “I.R.C.” or the “Code”), or whether Rule 3(b)(2) (“former Rule 3(b)(2)”) of the Rules of the United States Claims Court (the “RUSCC”), which were in effect at that time, allows an exception that could provide relief to plaintiff.1

FACTS

The plaintiff, Thomas Walther, sought recovery of federal income tax in the amount of $42,920.00 for the taxable year ending December 31, 1987. Plaintiff filed for a…