Opinion
Case No. 01-71415
September 25, 2001
ORDER OF DISMISSAL
This matter has come before the Court upon the United States of America's Motion to Dismiss Or, In The Alternative for Summary Judgment [Doc #4]. This suit seeks a refund for taxes erroneously collected or paid. 26 U.S.C. § 7422. However, any suit brought under that section must comply with the requirements of that section, and must be brought within two years of the disallowance of a previously filed claim for refund. 26 U.S.C. § 6532.
The Plaintiff filed two claims for refunds in 1997 which were disallowed by the IRS in 1998. The Plaintiff then filed a claim in Federal District Court in 1999 that resulted in a Dismissal Without Prejudice because the Plaintiff failed to serve the United States within the period provided by the Federal Rules of Civil Procedure. The Plaintiff then refiled the claim in 2001, well after the expiration of the two year limitations period. Therefore, to the extent that the suit purports to relate to the claims for a refund filed in 1997, the lawsuit is jurisdictionally barred.
THE COURT HEREBY GRANTS Defendant's Motion to Dismiss [document 4]. Pursuant to 26 U.S.C. § 6532.