Richard Martinez v. United States

In May, 1973, appellant submitted a claim for refund of taxes using the form supplied for the purpose (IRS Form 843). On it he described the tax as a “confiscation” of $17,500 during September, 1970. On the portion of the form allocated for a statement of his reasons for believing the claim to be meritorious, he stated:

On March 20, 1974, the district director responded by means of a form letter (IRS Form L-92, Rev. 2-69), which identifies the tax as marijuana transfer tax paid on September 2, 1970; it also indicates the amount assessed ($120,000), claimed ($17,-500), and paid ($16,400). The letter then states:

In May, 1975, the appellant, now with the assistance of counsel, filed an action in district court for refund of the tax, and alleged that a timely claim had been filed and disallowed, referring to the March 20, 1974, letter.

The government’s motion to dismiss the action was granted. The district court pointed to plaintiff’s failure to comply with 26 U.S.C. § 7422 (a) and Treas. Reg. 301.-6402-2(b)(l):

Section 7422(a) states:

Compliance with 26 U.S.C. § 7422 (a) and Treas. Reg. 301.6402-2(b)(l), by specifying in detail all grounds and supporting facts upon which a…