Case: Tax Refund Suit Filed Early, Properly Dismissed for Lack of Subject Matter Jurisdiction (Fed. Cir.) (IRC §6523)

The Court of Federal Claims properly dismissed individual Taxpayer’s income tax refund suit without prejudice for lack of subject matter jurisdiction as suit was filed before the end of the six-month statutory waiting period required by I.R.C. §6532, the U.S. Court of Appeals for the Federal Circuit held. [Lofton v. United States, No. 1:22-cv-01335-AOB (Fed. Cir. June 8, 2023)]