Kirsch v. USA:  Dismissal of Estate Untimely Refund Claim for Decedent’s Income Tax Overpayment

In Kirsch v. USA, the U.S. District Court for the Western District of NY  dismissed for lack of jurisdiction an estate’s untimely claim for a refund of the decedent’s income tax overpayment.  The Court concluded that the estate failed to provide sufficient evidence that the decedent was financially disabled and that the statute of limitations for making a refund claim was tolled.

See full decision at: DECISION AND ORDER granting 11 Motion to Dismiss for Lack of Jurisdiction for Kirsch V. USA :: Justia Dockets & Filings

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.