On October 2, 2025, the U.S. Court of Federal Claims granted the United States’ motion to dismiss Phillip K. Leopard’s refund suit for the 2010 tax year. Judge David A. Tapp held that Leopard’s administrative refund claim was not “duly filed” because he submitted amended forms without supporting documentation.
The case was dismissed under RCFC 12(b)(6).
Why It Matters
Taxpayers must attach documentation that substantiates the grounds for an amended return or refund claim. Without it, a court will treat the claim as procedurally deficient even if the IRS processed a different year without the same proof.
Key Facts
Parties: Phillip K. Leopard (plaintiff) vs. United States (defendant).
Years at issue: 2010 (dismissed) and background references to 2011.
Posture: Government moved to dismiss for failure to state a claim under RCFC 12(b)(6), arguing the administrative claim was not “duly filed.”
Substitute returns: In 2015 the IRS prepared substitute returns under 26 U.S.C. § 6020(b)(1) after Leopa…
