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Case: Court Jurisdiction Requires Payment of Tax in Refund Claim (Fed. Cir.) (IRC §7422)

April 8, 2020, 5:00 AM

Taxpayer’s claims for unconstitutional collection of tax dismissed for failing to follow refund procedures to gain Court of Federal Claims’ jurisdiction, the Federal Circuit Court of Appeals held. The appellate court found that the lower court did not err in finding that the taxpayer did not allege “any evidence that he has pre-paid the principal tax deficiency—the first prerequisite to tax-refund jurisdiction.” [Sanders v. United States, No. 2020-1032 (Fed. Cir. Apr. 7, 2020)]

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