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KIRSH v. U.S.

No. 99Civ.9109(LAP).

131 F.Supp.2d 389 (2000)

Philip W. KIRSH and Rona Kirsh, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S.D. New York.

July 10, 2000.

Attorney(s) appearing for the Case

Dean L. Surkin, New York City, for plaintiffs.

MEMORANDUM and ORDER

PRESKA, District Judge.

Plaintiffs, Philip Kirsh and Rona Kirsh, seek a refund of $50,590 claiming overpaid taxes from 1993, 1992 and 1991 due to net operating loss ("NOL") carryback from 1994. The United States has made a motion to dismiss for lack of subject matter jurisdiction on the ground that plaintiffs failed to file a timely formal or informal claim. For the following reasons, defendant's motion is granted.

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