Case: Court Grants IRS’s Motion to Dismiss, Finds Taxpayer Not Entitled to Refund

The U.S. District Court for the Southern District of California issued a decision dismissing taxpayer’s 2014 and 2015 refund claim for lack subject matter jurisdiction. Taxpayer filed a lawsuit seeking tax refunds for 2013-2015. The IRS moved to dismiss the 2014 and 2015 claims, arguing that taxpayer had not fully paid the taxes for those years, following taxpayer’s contention that his tax liabilities for 2014 and 2015 had been discharged in bankruptcy. The court held that a taxpayer must pay the full amount of the assessed tax before filing a suit for refund. The court also held that there was ...