RADER, Circuit Judge.
Chicago Milwaukee Corporation (CMC) sought a refund of railroad retirement tax overpayments it made on behalf of itself and former employees. CMC did not certify that it had first repaid the employees, or obtained their consent to seek a refund. The United States Court of Federal Claims dismissed, holding that it had no jurisdiction absent this certification. Because CMC need not repay the employees, or obtain their consent, until the Court of...
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