Norman Diamond v. USA, et al
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April 24, 2019
Japan Resident's Tax Case In Wrong Court, 9th Circ. Says
A resident of Japan can't sue for a tax refund in federal district court, so a lower court was right to dismiss his claims for being in the wrong venue, the Ninth Circuit has said.
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July 19, 2018
Tax Refund Sought In Wrong Venue, US Tells 9th Circ.
A district court properly dismissed a claim by a resident of Japan for a tax refund because the court did not have jurisdiction, the Internal Revenue Service told the Ninth Circuit in a recent brief.