Lau v. United States

Type

Opinion of the Court

Per curiam

Yes — no individual author

Filed

Nov. 6, 2002

Case

Lau v. United States

Case status

Decided

Source The opinion is per curiam: issued in the name of the court, with no individual author. This is a fact about the opinion, not missing data.

The first passage of the document, as extracted by the source provider.

DECISION PER CURIAM. Gilbert Lau appeals from the decision of the United States Court of Federal Claims that dismissed his complaint for lack of jurisdiction. Lau v. United States, No. 01-150T, 2002 WL 535808 (Fed.Cl. Feb. 22, 2002) (unpublished). In his suit, Mr. Lau sought to recover from the United States the sum of $354.00. Mr. Lau alleged that he was entitled to this sum because it represented a tax refund payment which was mailed to him but which he never received because the check representing the payment was stolen and cashed after his endorsement on the check was forged. The Court of Federal Claims held that it lacked jurisdiction because Mr. Lau had failed to request a replacement check from the Internal Revenue Service (“IRS”) within one year from the date on which the IRS issued the refund check, as required by 31 U.S.C. § 3702 (c)(1). We affirm. DISCUSSION I. The pertinent facts are not in dispute. Mr. Lau filed his 1994 federal income tax return in February of 1995. On his return, he claimed a refund in the amount of $354.00. On March 24, 1995, the Department of the Treasury mailed a $354.00 refund check to Mr. Lau at the address listed on his return. Mr. Lau alleges …

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