This morning the Federal Circuit issued a precedential opinion in a tax case appealed from the Court of Federal Claims. In the opinion, the Federal Circuit addressed a finding by the Court of Federal Claims that a lawsuit seeking a refund on paid taxes was not timely filed. Here is the introduction to the opinion.

Taha v. United States (Precedential)

Appellant Ali M. Taha appeals a decision by the United States Court of Federal Claims, dismissing his lawsuit seeking refunds for taxes paid for the 2003 tax year. This is the second time we entertain this action on appeal. Previously, we remanded to the Court of Federal Claims for resolution of a factual issue on whether Appellant filed a timely refund claim for the 2003 tax year. The Court of Federal Claims held a trial on remand and dismissed the action for lack of subject-matter jurisdiction on grounds that Appellant failed to establish that a 2003 refund claim was filed. The Court of Federal Claims further determined that even if a 2003 tax refund claim were filed in November 2007, as Appellant alleges, the filing would have been untimely. We affirm.