Barse v. United States, No. 19-1543 (8th Cir. 2020)Annotate this Case
After C&W failed to remit employment taxes, the IRS assessed the balance owed against C&W's former's owner. C&W's former owner filed suit alleging that the IRS misallocated funds it had levied from C&W, leaving him personally liable for the outstanding taxes.
The Eighth Circuit affirmed the district court's dismissal of the complaint based on lack of subject matter jurisdiction. The court held that because the owner argued that his payment was made in 2006 when the IRS allegedly misallocated levied funds, his attempted administrative claim in 2015 was more than two years after the tax was paid. Therefore, the owner's claim was untimely and the United States retains its sovereign immunity.