United States District Court, Southern District of New York
August 25, 2003
DISTRICT DIRECTOR, DEPARTMENT OF TREASURY, DEFENDANT(S).
The opinion of the court was delivered by: Laura Taylor Swain, District Judge
In this action, brought to recover certain alleged overpayments of taxes attributable to tax years between 1972 and 1979, Defendant moves for dismissal pursuant to Rule 12(b)(1) of the Federal Rules of Civil Procedure. The documentation annexed to Plaintiff's complaint demonstrates that the disputed deductions were disallowed, and related refund claim denied, prior to 1980, and that the IRS again denied the claim, as untimely, in April 2000. Section 6532 of the Internal Revenue Code provides in pertinent part that "no suit or proceeding . . . for the recover of any internal revenue tax, penalty or other sum, shall be begun . . . after the expiration of 2 years from the date of mailing by . . . the Secretary to the taxpayer of a notice of the disallowance of the . . . claim to which the suit or proceeding relates." 26 U.S.C.A. § 6532(a)(1) (West 2002). Plaintiff's action, which was commenced in March 2003, is clearly untimely. For this reason, and for substantially the reasons set forth in Defendant's memoranda of law in support of the motion to dismiss the complaint, Defendant's motion is granted and the action is hereby dismissed.
The Clerk of Court is directed to close this case. [ Page 1]
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