Shirley et al v. United States of America
| Nina R. Shirley and Jerry G. Shirley |
| United States of America |
| 3:2011cv00323 |
| May 26, 2011 |
| US District Court for the Western District of Kentucky |
| Louisville Office |
| Scott |
| Charles R. Simpson |
| Taxes (US Plaintiff or Defendant) |
| 26 U.S.C. ยง 7422 |
| Plaintiff |
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| Document Text |
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Filing
40
MEMORANDUM AND OPINION by Magistrate Judge Dave Whalin on 2/8/13; Because theShirleys have offered no acceptable proof that an amended 2004 partnership return for Fountain Holding was ever filed with the IRS, no partnership level proceeding was ever held to determine the validity of the 2004 NOL of Fountain Holding. Consequently, the dismissal of the Shirleys present tax refund lawsuit based on their failure to establish the subject matter jurisdiction of the Court is not contrary to the purposes of TEFRA. Accordingly, the Court shall by separate order dismiss the present lawsuit with prejudice.cc:counsel (DAK)
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