Case: Refund Claims Survive Motion to Dismiss; Separate Refund Claim Dismissed As Untimely (Fed. Cl.) (IRC §6511)

Taxpayer’s claims for tax refunds for 2012 and 2013 could proceed, but his claim for 2014 was dismissed as untimely, held the U.S. Court of Federal Claims, denying in part and granting in part the government’s motion to dismiss.
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