Bhattacharyya v. Internal Revenue Commissioner

180 F. App'x 763

Opinion

MEMORANDUM **

Bidyut and Diana Bhattacharyya appeal pro se from the district court’s order dismissing for lack of subject matter jurisdiction their action seeking a refund for overpayment of federal income taxes and damages for alleged wrongful acts by the Internal Revenue Service. We have jurisdiction under 28 U.S.C. § 1291. We review de novo, Imperial Plan, Inc. v. United States, 95 F.3d 25, 26 (9th Cir.1996), and we affirm.

The district court properly dismissed the Bhattacharyyas’ action claiming a refund for overpayment of taxes, because it was filed more than three years after the taxes were withheld from their wages. See 26 U.S.C. § 6511(b)(2)(A) (requiring a claim for refund of overpaid taxes to be filed within three years of the time the taxes were paid); see also 26 U.S.C. § 6513(b)(1) (stating that taxes deducted and withheld are deemed paid on April 15 following the close of the tax year); Zeier v. IRS, 80 F.3d 1360, 1364 (9th Cir.1996) (stating that section 6511(b)(2)(A) is jurisdictional).

The Bhattacharyyas’ remaining contentions are unpersuasive.

AFFIRMED.

Footnotes

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This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir. R. 36-3.