Astrid E.A. Omohundro, Individually and as the Beneficiary of the Estate of Stuart W. Omohundro v. United States

Appellant Astrid Omohundro (“Omohun-dro”) appeals an order of the district court dismissing her complaint seeking credit for the overpayment of her 1993 income taxes. Relying on our decision in Miller v. United States, 38 F.3d 473 (9th Cir.1994), the district court held it lacked jurisdiction because Omohundro failed to file a timely administrative claim for credit with the Internal Revenue Service (“IRS”). We reverse.

I.

To bring an action for credit or refund of overpaid taxes, a taxpayer must first file an administrative claim with the IRS. See I.R.C. § 7422(a) (2002). The administrative claim must be filed:

I.R.C. § 6511(a) (2002). A taxpayer's failure to file an administrative claim within the time periods imposed by statute divests the district court of jurisdiction over an action for a refund or credit. See United States v. Dalm, 494 U.S. 596, 602 , 110 S.Ct. 1361 , 108 L.Ed.2d 548 (1990).

The issue in this case is whether a taxpayer’s claim for credit or refund of overpaid taxes is timely under I.R.C. § 6511(a) if the claim is filed within three years of the date the taxpayer filed his return, regardless of whether the return was filed on or before the date it…