United States Seventh Circuit

In a suit alleging that the government improperly applied a refund for overpayment of income tax to taxes owed by plaintiff for a prior year, judgment for the government is vacated and case remanded for dismissal where the district court lacked subject-matter jurisdiction over plaintiff's claim because it had not first been filed with the IRS.

Appellate Information

• Decided 12/03/2008
• Published 12/03/2008

Judges

• RIPPLE, Circuit Judge., Before RIPPLE, WOOD and TINDER, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Llwellyn Green-Thapedi (submitted), Chicago, IL, pro se.


• For Appellees:
  
• Barbara E. Seaman, Attorney, Department of Justice Tax Division, Patrick J. Urda, Attorney, Department of Justice Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.