PER CURIAM:
The district court had no jurisdiction to consider appellant's claim because he had not filed a proper claim for refund.
The award of attorney's fees to the government was appropriate because appellant's suit was frivolous.
The government is awarded double costs for this appeal because the appeal is obviously frivolous. 28 U.S.C. § 1912; F.R.A.P. 38.
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.