United States First Circuit

In an action seeking a refund of federal estate taxes, 26 U.S.C. section 6511(a), and involving whether the IRS incorrectly concluded that Section 6511(b)(2)(A) and its implementing regulations bar the requested refund because plaintiff was not entitled to a second extension of the filing deadline that determined the estate's eligibility for the refund, judgment of the district court dismissing action for lack of subject matter jurisdiction is affirmed because 26 U.S.C. section 6081, governing extensions of time, and the regulations promulgated by the IRS within its authority under the Internal Revenue Code is dispositive, and where plaintiff's equitable estoppel claim is foreclosed and without merit.

Appellate Information

• Decided 08/19/2011
• Published 08/19/2011

Judges

• LYNCH

Court

• United States First Circuit

Counsel