United States Eighth Circuit

A tax court order finding that it did not have jurisdiction over a petition for review of a denial by the IRS of petitioner's refund request for a particular tax year is affirmed, and a finding that petitioner was time-barred from receiving a refund for another tax year is vacated due to a lack of jurisdiction over the issue.

Appellate Information

• Decided 05/02/2006
• Published 05/02/2006

Judges

• GRUENDER, Circuit Judge., Before MELLOY, COLLOTON and GRUENDER, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Counsel who presented argument on behalf of the appellant was Jack B. Schiffman of Phoenix, Arizona., Counsel who presented argument on behalf of the amici curiae was Karen L. Hawkins of Oakland, California.


• For Appellees:
  
• Counsel who presented argument on behalf of the appellee was Teresa E. McLaughlin of Washington, D.C. Also appearing on the brief were Eileen J. O'Connor, Jonathan S. Cohen, and Regina S. Moriarty.