Case: CP49 Notice Not Basis for Tax Refund (Fed. Cl.) (IRC §6402)

An IRS CP49 Notice was not a basis for relief from a final judgment on a tax refund claim, the Court of Federal Claims held. A CP49 Notice is issued to notify a taxpayer that overpayment on an individual return was applied to a prior year’s unpaid liability. Taxpayer filed a “Motion for Relief” from the court’s prior ruling that he failed to comply with the requirement that he has pre-paid the principal tax deficiency citing Rules of the United States Court of Federal Claims (RCFC) Rule 60. Under RCFC 60(b), the court may grant relief from a final judgment ...