McBride
McBride v. United States
Opinion
Opinion
Henderson, J.
ORDER
This matter came before the Court on Monday, June 4, 2001 on Defendants’ Motion to Dismiss, or in the alternative, Motion for Summary Judgment and Plaintiffs Motion for Summary Judgment. After carefully considering the written and oral arguments of counsel, the Court finds that Defendant’s Motion to Dismiss for lack of jurisdiction must be GRANTED.
INTRODUCTION
Plaintiff Charles I. McBride filed this action seeking a refund of taxes, penalties and interest for his 3979 and 1981 federal income taxes in the amount of $281,514.37. Plaintiff claims that the IRS illegally assessed taxes in 1984, 1988 and 1996 after the statute of limitations for each year had expired. The Government claims that Plaintiff failed to file a claim for refund for taxes paid within two years of the dates of payment in 1984 and 1988, and further failed to file a claim for refund within six months after the adjustment in 1996. Therefore, the Government claims that this Court lacks subject matter jurisdiction over this action for failure to timely file the claim for refund pursuant to 26 U.S.C. § 7422 .