United States Federal Circuit

Judgment of the U.S. Court of Federal Claims dismissing plaintiff's complaint for a refund of taxes that were withheld by his employer is affirmed, where: 1) plaintiff's claim for a refund fails because his taxes were deemed paid more than three years prior to the filing of his refund request; and 2) it makes no difference whether his taxes were withheld by his employer under chapter 3 or chapter 24 to the outcome of this case.

Appellate Information

• Decided 07/31/2013
• Published 07/31/2013

Judges

• CLEVENGER

Court

• United States Federal Circuit

Counsel