Dixon v. United States

 
APPEAL NO.
22-1564
OP. BELOW
CFC
OPINION
TBD
SUBJECT
Tax
AUTHOR
TBD

Issue(s) Presented

“The Claims Court committed clear error by holding that ‘valid informal claims are only those that [have] not misled the [IRS] and [have been] accepted and treated by the IRS as valid claims. . . .’ The Claims Court ultimately erred in dismissing Dixon’s net investment income tax claim for lack of subject matter jurisdiction, or alternative, for failure to state a claim for which relief can granted.”