Filing of Tax Court petition precludes later challenge to interest and penalties, says Claims Court

November 2013

Overview

The US Court of Federal Claims on July 13 dismissed for lack of jurisdiction a suit brought by The Cheesecake Factory, Inc. (the taxpayer) for a refund of interest and penalties.  The court agreed with the government that the suit was barred by Section 6512(a), which severely restricts the allowance of refunds or credits, and the bringing of refund suits, for any tax years for which the taxpayer has received a statutory notice of deficiency (90-day letter) and filed a petition with the US Tax Court.

This decision should be of interest to companies that recently have litigated (or may litigate) issues in the Tax Court.

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