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Sanders v. United States and Department of Treasury

United States District Court, Fourth Circuit

December 30, 2013

EMERSON SANDERS
v.
UNITED STATES AND DEPARTMENT OF THE TREASURY

MEMORANDUM

CATHERINE C. BLAKE, District Judge.

Now pending is the Government's motion for summary judgment. The court understands plaintiff Emerson Sanders' ("Sanders") complaint as a demand for a tax refund for 1995.[1] For the reasons stated below, the court determines that Sanders may not receive a tax refund for 1995.

Pursuant to 26 U.S.C. § 7422(a), a plaintiff must file a claim for refund with the Internal Revenue Service ("IRS") before filing a refund action in court. See also United States v. Dalm, 494 U.S. 596, 601-02 (1990) (explaining that the district court's jurisdiction to hear a refund suit is limited by § 7422(a)); Beckwith Realty, Inc. v. United States, 896 F.2d 860, 862 (4th Cir. 1990) ("Section 7422(a) requires the filing of a timely claim for refund before a district court can obtain jurisdiction over a tax refund action so that the [IRS] will have the opportunity to consider and dispose of a taxpayer's claim without the expense and time involved in litigating the suit."). The IRS has not received a refund claim from Sanders for tax year 1995. (Decl. of Robin Tate, ECF No. 14-2, at ¶ 4.)[2] The court, therefore, does not have jurisdiction over Sanders' suit.[3] It will be dismissed by separate Order.


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