KUZNITSKY v. U.S.

No. 93-2782.

17 F.3d 1029 (1994)

Jane Flaster KUZNITSKY, formerly known as Jane Flaster Biggard, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided March 1, 1994.


Attorney(s) appearing for the Case

Michael V. Casey, Asst. Atty. Gen., Holleb & Coff, Mark H. Van De Voorde, Chicago, IL, Mark S. Novak (argued), Jeff Bases, Encino, CA, for plaintiff-appellant.

Gary R. Allen, Calvin C. Curtis, Richard J. Gagnon, Jr., Dept. of Justice, Tax Div., Appellate Section, Washington, DC, Craig A. Oswald, Office of the U.S. Atty., Chicago, IL, Sarah K. Knutson (argued), Dept. of Justice, Tax Div., Appellate Section, Washington, DC, Robert N. Kwan, Office of the U.S. Atty., Los Angeles, CA, for U.S.

Before EASTERBROOK and RIPPLE, Circuit Judges, and MIHM, District Judge.


RIPPLE, Circuit Judge.

Jane Kuznitsky appeals the district court's dismissal of her case for lack of jurisdiction. Ms. Kuznitsky had sought a refund from the IRS for a penalty that it had assessed against her as a "responsible person" under 26 U.S.C. § 6672(a). The IRS disallowed her claim for refund, and she sought relief in the district court. The district court concluded that Ms. Kuznitsky had failed to file a timely claim for refund under 26 U.S.C. §...

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