Case: Taxpayer’s Refund Suit Failed to Comply With Statutory Waiting Period (W.D. Okla.) ( IRC §6532)

Taxpayer failed to comply with all statutory conditions before filing a refund suit, a district court held, granting the government’s motion to dismiss for lack of subject matter jurisdiction. Taxpayer, a limited liability company, filed suit seeking a refund of federal income tax and interest allegedly erroneously assessed and collected for the 2018 tax year. Although Taxpayer first filed a refund claim with the IRS, as required by I.R.C. §7422(a), Taxpayer commenced the lawsuit approximately two weeks later and did not comply with the six-month waiting period required by I.R.C. §6532(a)(1) before filing suit, which is a jurisdictional prerequisite. The ...