Suzanne M. Bartley 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.

• stating that unless the taxpayer files a timely claim under section 6532(a), \a court lacks subject matter jurisdiction over a suit for refund\
• unless taxpayer files proper claim with the IRS, a court lacks subject matter jurisdiction over a suit for refund
• “The Internal Revenue Code authorizes suits for refund of taxes paid to the federal government, but expressly and without exception conditions the right to sue on the taxpayer having first requested a refund from the Secretary of the Treasury. . . .”

Source: CourtListener parenthetical corpus (CC0).