United States Tenth Circuit

A taxpayer's timely filing of a claim for refund or credit is a jurisdictional prerequisite to maintaining a tax refund suit against the government.

Appellate Information

• Decided 09/15/2004
• Published 09/15/2004

Judges

• BALDOCK, Circuit Judge, delivering the Judgment of the Court and an Opinion., Before SEYMOUR, BALDOCK, and HARTZ, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Rolly J. Sorrentino and Joann M. Sorrentino, Pro Se., Steven G. Sklaver of Cooley Godward LLP, Broomfield, CO, as Court-Appointed Amicus Curiae.


• For Appellees:
  
• Robert W. Metzler, Attorney, Tax Division (Eileen J. O'Connor, Assistant Attorney General and Kenneth L. Greene, Attorney, Tax Division, Department of Justice, Washington D.C., and John W. Suthers, United States Attorney, Denver, CO, with him on the brief), Department of Justice, Washington D.C., for Defendants-Appellants.