Case Name: Mary Ann Tobin v. Jennifer Troutman and United States of America
Abstract: In June, 1999, the Court denied in part and sustained in part Defendants' motions to dismiss Plaintiff's claims. One of the government's unsuccessful motions asserted that the Court lacked subject matter jurisdiction over Plaintiff's tax refund claim because she had failed to exhaust requisite administrative procedures. The Court subsequently granted the government leave to renew the motion to dismiss on this ground. Upon reconsideration, the government's motion to dismiss is denied. Plaintiff did prematurely commence her suit outside of the time period specified by 26 U.S.C. Sections 6532(a) and 7422(a). However, by filing a supplemental complaint alleging agency denial of her administrative claim, Plaintiff sufficiently cured this jurisdictional defect.