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Case: Suit to Recover Taxes Paid on Recouped Military Separation Pay Outside of Limitations Period (Fed. Cl.) (IRC §6511)

March 25, 2020, 5:00 AM

Complaint that military separation pay was tax twice dismissed for lack of subject matter jurisdiction as being outside the statute of limitations, the Court of Federal Claims held. Taxpayer alleges that his separation pay, which he received after retiring from active duty service in the United States Navy, was taxed twice: once in 1997 after Taxpayer separated from active duty, and again in 2016 after Taxpayer separated from the Navy Reserves. After Taxpayer began receiving retirement pay, the Navy sought to recoup the separation pay as a double benefit and began withholding the retirement pay. Taxpayer filed an amended return...

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