Derald L. stoval, by Deborah Talbot, Execturix v. USA, by and through the Commissioner of IRS ( 2012 )

[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT FILED
________________________ U.S. COURT OF APPEALS
ELEVENTH CIRCUIT
MAY 29, 2012
No. 11-15968
Non-Argument Calendar JOHN LEY
CLERK
________________________
D.C. Docket No. 1:11-cv-02665-RLV
DERALD L. STOVALL,
by Deborah Talbot, Executrix,
Plaintiff - Appellant,
versus
UNITED STATES OF AMERICA,
by and through the Commissioner
of Internal Revenue Service,
Defendant - Appellee.
________________________
Appeal from the United States District Court
for the Northern District of Georgia
________________________
(May 29, 2012)
Before PRYOR, JORDAN and ANDERSON, Circuit Judges.
PER CURIAM:
Deborah Talbot, the executrix of Derald Stovall’s estate, appeals the
dismissal without prejudice of Stovall’s complaint for refunds for tax years 2002
and 2006. See 28 U.S.C. § 1346(a)(1). We affirm.
The Service assessed taxes against Stovall for tax year 2002 after he failed
to submit a tax return with a proper signature. The Service later reduced Stovall’s
2002 tax liability by the amount that he overpaid for tax year 2006. Stovall owed
part of the assessment for tax year 2002 when he filed his complaint.
The district court lacked subject-matter jurisdiction, 28 U.S.C. § 1346(a)(1),
over Stovall’s complaint for a refund for tax year 2002 because he had yet to make
a “full payment of the assessment.” Flora v. United States, 362 U.S. 145, 177, 80
S. Ct. 630, 647 (1960). In the light of the unpaid balance of the assessment,
Stovall also could not challenge the decision of the Service to “designate the
application of [Stovall’s] overpayment[]” in 2006 to his liability for tax year 2002.
In re Ryan, 64 F.3d 1516, 1524 (11th Cir. 1995).
We AFFIRM the dismissal of Stovall’s complaint.
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