Opinion ID: 868140
Heading Depth: 4
Heading Rank: 2

Heading: Claims against the VIBIR

Text: After receiving deficiency notices from the IRS in late 2009, McGrogan, in an effort to avoid double taxation, filed a petition in the District Court of the Virgin Islands in February 2010 seeking a refund of taxes paid to the VIBIR. The District Court granted the VIBIR‘s motion to dismiss McGrogan‘s refund petition because McGrogan filed his claim outside the statute of limitations. See I.R.C. § 6511(a) (statute of limitations for a refund petition expires either three years after the time of filing an income tax return or two years after the time of payment of the tax owed, whichever expires last). The Coopers, McHenry, and Huff also filed refund claims against the VIBIR. These claims are still pending before the District Court and are not at issue in this appeal. 8