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FITZMAURICE v. U.S.

No. CIV. A. H-98-3095.

81 F.Supp.2d 741 (1999)

Michael E. FITZMAURICE, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Texas, Houston Division.

October 29, 1999.

Attorney(s) appearing for the Case

L Don Knight, Meyer Knight and Williams, Steve Martin Williard, Meyer Knight and Williams, Houston, TX, for Michael E Fitzmaurice, plaintiff.

Jon E Fisher, Dallas, TX, for United States of America, defendant.

MEMORANDUM AND OPINION

ROSENTHAL, District Judge.

In this tax refund suit, the United States Internal Revenue Service ("IRS") has moved for summary judgment on the ground that plaintiff's failure to file his administrative refund claim within the statutory period deprives this court of jurisdiction. Plaintiff, Michael Fitzmaurice ("Fitzmaurice"), has responded, urging that there is a fact issue as to when he received notice of the assessment that the IRS...

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