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BARTMAN v. C.I.R.

No. 04-2771.

446 F.3d 785 (2006)

Theresa E. BARTMAN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: May 2, 2006.

Attorney(s) appearing for the Case

Counsel who presented argument on behalf of the appellant was Jack B. Schiffman of Phoenix, Arizona.

Counsel who presented argument on behalf of the appellee was Teresa E. McLaughlin of Washington, D.C. Also appearing on the brief were Eileen J. O'Connor, Jonathan S. Cohen, and Regina S. Moriarty.

Counsel who presented argument on behalf of the amici curiae was Karen L. Hawkins of Oakland, California.

Before MELLOY, COLLOTON and GRUENDER, Circuit Judges.

GRUENDER, Circuit Judge.

Theresa E. Bartman ("Bartman") appeals an order from the United States Tax Court finding that it was without jurisdiction to review the denial by the Internal Revenue Service ("IRS") of Bartman's refund request for tax year 1997 and holding that Bartman is time-barred from receiving a refund for tax year 1995. For the reasons discussed below, we affirm in part and reverse in part.

I. BACKGROUND

Bartman and her...

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