United States First Circuit

In a tax refund suit brought by a medical center for reimbursement of FICA taxes paid on behalf of its medical residents in 2001, the district court's dismissal for lack of jurisdiction is affirmed, where: 1) the plaintiff did not make an adequate threshold showing that its refund claim was timely filed, and it could not take advantage of the statutory "mailbox rule" at 26 USC section 7502; and 2) the plaintiff was not entitled to jurisdictional discovery, because failed to make a prima facie showing of proof of timely filing, was not diligent in preserving its claim, and presented no evidence of mailing or postmark.

Appellate Information

• Decided 03/30/2012
• Published 03/30/2012

Judges

• Stahl

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Robert H. Stier, Jr., Robert William Metzler