In Uncategorized on 05/08/2021 at 00:21

Joseph L. K. Snyder Trust, Docket No. 11520-20, filed 5/7/21, claims they are owed a refund of some excise taxes (type unspecified).

That may be, says Ch J Maurice B (“Mighty Mo”) Foley, but we here at The Glasshouse, a/k/a Pore L’il Ole Article I Tax Court, can’t help you.

The JLKS Trust got a disallowance letter from IRS, which said “(I)f you want to bring suit or proceedings for the recovery of any tax, penalties or other moneys shown on this disallowance notice, you can file suit with the United States District Court having jurisdiction or with the United States Court of Federal Claims. Generally, the law requires you to file suit within two years from the mailing date of this letter. However, if you signed Form 2297, Waiver of Statutory Notification of Claim Disallowance, the two-year period in which to bring suit began on the date you filed the waiver.” (Emphasis by the Court).

Tax Court is not in the picture.

The JLKS Trust does get a Taishoff “Good try, third class.”

They claim “…this Court has jurisdiction because, in assessing excise taxes for tax year 2015 and disallowing petitioner’s claim for abatement of those excise taxes, respondent is in effect seeking to collect a ‘deficiency’ within the meaning of the Internal Revenue Code. However… this Court’s jurisdictional [sic; I think you meant “jurisdictional limits,” Judge] are clear. The Tax Court is not the proper court in which to file a lawsuit challenging the IRS’s denial of a claim for refund or abatement such as petitioner’s. A taxpayer may seek a judicial remedy for wrongful denial of claims for refund—i.e., a refund suit in compliance with Internal Revenue Code sections 6532(a)(1) and 7422(a)—only in the United States Court of Federal Claims, pursuant to 28 U.S.C. sec. 1491(a)(1), or in Federal district court, pursuant to 28 U.S.C. sec. 1346(a)(1). Those statutes do not confer refund jurisdiction on the Tax Court. Accordingly, this Court cannot and does not decide whether petitioner is entitled to a refund or abatement of excise taxes for the 2015 tax year.” Order, at p. 2.

Excise tax refunds are excised in Tax Court.


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