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KELLER v. U.S. THROUGH I.R.S. DEPT.

No. A4-93-152.

873 F.Supp. 309 (1994)

Ronald KELLER and Mary Kay Keller, Plaintiffs, v. UNITED STATES of America, through the INTERNAL REVENUE SERVICE DEPARTMENT, Defendant.

United States District Court, D. North Dakota, Northwestern Division.

October 17, 1994.

Attorney(s) appearing for the Case

Michael Ward, Minot, ND, for plaintiffs.

Thomas V. Linguanti, U.S. Dept. of Justice (Tax Division), Washington, DC, for defendant.

MEMORANDUM AND ORDER

CONMY, District Judge.

The Government has moved to dismiss this suit for refund of taxes paid. The basis for dismissal is a claimed failure in the Claim for Refund to adequately inform the Commissioner (of the Internal Revenue Service) of the factual and legal bases upon which the claim was premised. The Government presents ample authority for the premise that the District Court is afforded jurisdiction only after the denial of...

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