Case: Retired Pilot Failed to Timely File Refund Suit for FICA Taxes with IRS, Court Lacked Subject Matter Jurisdiction (Fed. Cl.) (IRC §6511)

Retired pilot failed to timely file his tax refund claim for FICA taxes paid at the time of his retirement (based on the estimated value of his non-qualified deferred compensation benefits) with the IRS as required by I.R.C. §6511, the Court of Federal Claims held, granting the government’s motions to dismiss for lack of subject-matter jurisdiction, the Court of Federal Claims held. [Adams v. United States, No. 09-33305 (Fed. Cl. June 2, 2023)]