Opinion
Case No. C05-5352FDB.
February 21, 2006
ORDER GRANTING MOTION FOR RECONSIDERATION, VACATING DISMISSAL AND JUDGMENT AND REINSTATING CAUSE OF ACTION
This cause of action was dismissed for lack of jurisdiction because Plaintiff's prior administrative claim with the IRS was untimely filed. Counsel for the United States has now learned that Plaintiff's refund suit allegedly concerns a net operating loss from year 1998 and that it, therefore, appears that Plaintiff timely brought this action before this Court. Accordingly, Defendant has no objection to the Court's granting Plaintiff's Motion for Reconsideration.
NOW, THEREFORE, IT IS ORDERED: Plaintiff's Motion for Reconsideration [Dkt. # 16] is GRANTED and the Order of Dismissal [Dkt. # 14] and Judgment [Dkt. # 15] are VACATED and this cause of action is reinstated.