PATRICK E. HIGGINBOTHAM, Circuit Judge:
This case requires us to examine the nuances of the "informal claim" doctrine. Plaintiff-Appellant filed suit, requesting a tax refund from the Internal Revenue Service. Although it never made a formal refund claim to the IRS, Plaintiff-Appellant asserts that it filed a timely "informal claim." The district court dismissed for lack of subject matter jurisdiction, concluding that no timely claim was filed. Upon denial of its...
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