U.S. Court of Federal Claims Dismisses Penalty Refund Claims for Untimely Filing

The U.S. Court of Federal Claims held that a taxpayer failed to establish jurisdiction over his refund suit because he did not file timely administrative refund claims within the statutory limitations period under IRC §6511. The taxpayer sought abatement and refund of approximately $75,000 in preparer penalties assessed under IRC §6695 for tax years 1979 through 1981. He alleged that the IRS unlawfully backdated assessments in 1991 to create the appearance of timely action. In May 2022, he filed six Forms 843 with the IRS and later filed suit after waiting the statutory six-month period. The court held that §6511 ...