United States Seventh Circuit

In a dispute over federal tax liability, dismissal of plaintiffs' case for lack of subject matter jurisdiction is affirmed where: 1) plaintiffs did not first file a valid claim with the Secretary of the Treasury before filing suit in federal court; 2) the IRS did not waive its formal requirements; and 3) plaintiffs were not excused from the formal requirements pursuant to the informal refund claim doctrine.

Appellate Information

• Argued 01/11/2007
• Decided 03/14/2007
• Published 03/15/2007

Judges

• FLAUM, Circuit Judge., Before BAUER, FLAUM, and ROVNER, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Michael J. Rusnak (argued), David I. Rubin, Harrison & Moberly, Indianapolis, IN, for Plaintiffs-Appellants.


• For Appellees:
  
• Jonathan S. Cohen, Robert J. Branman (argued), Department of Justice Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.