Service that a claim for a refund is being asserted, and must provide enough information so that the IRS can adequately examine the merits of the claim. American Radiator and Standard Sanitary Corp. v. U.S., 162 Ct. Cl. 106, 318 F.2d 915, 920 (1963).
It is clear, however, that the claim must be filed on behalf of the taxpayer, and must be in writing. Furst v. U.S., 230 Ct. Cl. 375, 678 F.2d 147, 151 (1982). Neither of those requirements has been met in the present case. The individual taxpayers sought a refund of the overpayments of taxes which they had made; but neither they nor anyone else ever made a claim for refund of excess taxes paid by the corporation. Although both sets of claims are governed by resolution of the same factual disputes, only the claim of the individual taxpayers may be asserted in this court, in view of § 7422(a).
Accordingly, the judgment in favor of the corporate plaintiff will be vacated, and judgment will be entered in favor of the defendant in C.A. No. 85-136. I express no view as to the collateral-estoppel effects of the remaining judgment in favor of the individual taxpayers on the tax liabilities of the corporation as reflected in returns or amended returns heretofore or hereafter filed. I hold only that, not having filed a claim for refund for the years 1977 and 1978, the corporate taxpayer is precluded from prosecuting this litigation.
2. The Claim of the Individual Taxpayers
The government's challenge to the verdict in favor of the individual taxpayers must be rejected. The issues were factual, they were submitted to the jury without significant objection, and the jury has spoken. The evidence overwhelmingly supported the plaintiff taxpayers on the boat-expenses issues, and was adequate to withstand judgment NOV on the dwelling-house issues. The judgment in favor of the individual taxpayers will not be disturbed.
AND NOW, this 28th day of June, 1985, upon consideration of the defendant's motion for judgment NOV and to alter to amend judgment, it is ORDERED:
1. In C.A. No. 85-136, the defendant's motion is GRANTED. The judgment in favor of the plaintiff Colonial Tire Service of West Chester, Inc. is VACATED, and judgment is entered in favor of the defendant United States of America and against the plaintiff Colonial Tire Service of West Chester, Inc.
2. In all other respects, the defendant's motion is DENIED.
© 1992-2004 VersusLaw Inc.