Greene-Thapedi v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “Requiring compliance with the administrative exhaustion requirement gives the Government a full opportunity to address the problem administratively.”
• “a district court lacks jurisdiction over a refund claim that has not first been filed with the IRS”
• “Under section 7422(d), when the IRS applies an overpayment as a credit to a liability for a separate tax year, the taxpayer must file a refund claim for the year in which the IRS applied the credit. See Kaffenberger v. United States, 314 F.3d 944, 959 (8th Cir. 2003

Source: CourtListener parenthetical corpus (CC0).