Opinion
No. CIV 02-0742-PHX-EHC
September 30, 2002
ORDER
Pending before the Court is the United States' Motion to Dismiss [Dkt. 7], filed August 9, 2002.
Plaintiffs have not filed a Response to United States' Motion to Dismiss.
BACKGROUND:
Plaintiffs filed their 1992 income tax return with the Internal Revenue Service (the "IRS") on April 15, 1993. [Dkt. 9, Exh. A]. The IRS received Plaintiffs' amended tax return and administrative claim for refund on June 14, 1993. [Dkt. 9, Exh. A]. The IRS issued a refund to Plaintiffs based on their original return but subsequently disallowed their administrative claim on January 24, 1994. [Dkt. 1, Exh. 2].
Plaintiffs attempted to file a second administrative claim for refund on April 4, 2000. [Dkt. 1, Exh. 2]. The IRS disallowed this claim on April 20, 2000 after determining it duplicated the earlier administrative claim for refund filed on June 14, 1993. [Dkt. 1, Exh. 2]. On April 22, 2002, Plaintiffs filed this action, requesting a refund of $3,772.00 plus interest as well as litigation costs and fees. [Dkt. 1, ¶¶ 17, 24].
UNITED STATES' MOTION TO DISMISS:
The Supreme Court held a taxpayer must comply with Internal Revenue Code Sections 6511(a) and 7422(a) to maintain a refund suit. United States v. Dalm, 494 U.S. 596, 602, 110 S.Ct. 1361, 1365 (1990). Taxpayers are not permitted to sue for a tax refund in any court until they have filed an administrative claim for refund with the Secretary of Treasury. 26 U.S.C. § 7422 (a). The taxpayer must file this administrative claim within three years of filing a return or two years of paying the tax, whichever expires later. 26 U.S.C. § 6511 (a). Unless the administrative claim is timely filed, no tax refund is permissible after the deadlines provided in 26 U.S.C. § 6511 (a). 26 U.S.C. § 6511 (b)(1). Additionally, the taxpayer must file any refund suit within two years after the IRS mails a notice of disallowance regarding the administrative claim. 26 U.S.C. § 6532 (a).
The IRS disallowed Plaintiffs' first administrative claim for refund on January 24, 1994. [Dkt. 9, Ex A]. This refund suit, dated April 22, 2002 [Dkt. 1], was filed more than two years after the IRS mailed its notice of disallowance regarding Plaintiffs' administrative claim. Plaintiffs' second administrative claim [Dkt. 1, Exh. 2], which merely duplicated their prior administrative claim, does not extend the two year statute of limitations prescribed by 26 U.S.C. § 6532 (a)(1). Huettl v. United States, 675 F.2d 239, 241 (9th Cir. 1982). Plaintiffs' refund suit is therefore untimely, and the Court lacks jurisdiction to review the matter.
Accordingly,
IT IS ORDERED that United States' Motion to Dismiss [Dkt. 7] is GRANTED, the action is DISMISSED, and the Clerk of Court shall enter judgment accordingly.