Nick Kikalos and Helen Kikalos 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.

• concluding administrative claim inadequate when it provided no details about grounds for refund
• holding, in an almost identical case involving the Kikaloses’ personal income taxes, that the district court lacked jurisdiction because the taxpayers had failed first to provide the IRS with a sufficiently detailed explana- tion of their claim
• “The Commissioner may waive the IRS’s specificity requirements if 1

Source: CourtListener parenthetical corpus (CC0).