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GAYNOR V. UNED STAT, 19-53T
* george n gaynor *
GAYNOR, Platiff, v. Gaynor, seeks the refund of a portn of civil penalti that the Internal Revenue Service ("IRS") asssed agast him for his failure to ply wh reportg obligatns related to his terts certa foreign rporatns. Gaynor has never paid full the penalti asssed agast him for the years 2002 through 2009, or for the years 2011 through 2015.
Gaynor has paid full the penalti asssed agast him for 2010 and has sought a refund om the IRS for that full payment. Gaynor only paid his 2010 penalti after filg his ial Complat ("Compl. Gaynor's payment full and acpanyg refund requt for the 2010 penalti are sufficient to nfer jurisdictn upon this Court to nsir Mr.
GAYNOR, GEORGE H.
Gaynor's FAC even for to the 2010 sums at issue.
Gaynor failed to satisfy yet addnal jurisdictnal prerequis.
FIRST NAME GAYNOR
Gaynor never received a notice of disallowance om the IRS for his claimed 2010 refund, he was required to wa six months after filg a refund claim wh the IRS before iatg his su. Gaynor first filed the stant actn prr to havg satisfied any of the jurisdictnal prerequis for any year (cludg 2010), and he may not circumvent the mandatory six-month wag perd for the 2010-related claims via the FAC or by havg that wag perd lapse while the FAC is pendg.
Gaynor filed his ial Complat to the time Mr. Gaynor filed his FAC, such passage of time nnot be ed to satisfy a statutory wag perd.
Gaynor has not satisfied this Court's tax refund jurisdictnal prerequis.
GAYNOR
Gaynor's FAC is DISMISSED pursuant to Rule 12(b)(1) of the Rul of the Uned Stat Court of Feral Claims ("RCFC").
Gaynor due to his failure to file IRS Form 5471 ("Form 5471"). Gaynor specifilly claims he is entled to a refund for $23, 600 such penalti paid to the IRS. Gaynor further seeks a claratn that all penalti asssed agast him were "unlawful, " and that the penalti asssed for the years 2002-2005 were improper due to the applible statute of limatns ntaed I.