BCS FINANCIAL CORPORATION v. U.S.

No. 96-3199.

118 F.3d 522 (1997)

BCS FINANCIAL CORPORATION, et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 25, 1997.


Attorney(s) appearing for the Case

Harvey M. Silets (argued), Stewart T. Kusper, Katten, Muchin & Zavis, Chicago, IL, for Plaintiffs-Appellants.

Gilbert S. Rothenberg, Sarah K. Knutson, Thomas J. Sawyer (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, Thomas P. Walsh, Office of the United States Attorney, Civil Division, Chicago, IL, for Defendant-Appellee.

Before POSNER, Chief Judge, WOOD, Jr. and RIPPLE, Circuit Judges.


POSNER, Chief Judge.

The district court dismissed this suit for a refund of federal income tax because the taxpayer had failed to file a timely claim with the Internal Revenue Service. See 930 F.Supp. 1273 (N.D.Ill.1996). The taxpayer contends that it filed an "informal claim" that under Treasury regulations and judicial precedent satisfies the requirement that the taxpayer file a timely claim for a refund as a prerequisite to...

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