The following excerpt is from Osterman v. Dep't of the Treasury, Case No.: 15cv1495 BTM(WVG) (S.D. Cal. 2016):
years from the time the return was filed or 2 years from the time the tax was paid, whichever of such period expires later. 26 U.S.C. 6511 (a). If a taxpayer fails to file an administrative claim within the prescribed time, the district court is divested of jurisdiction over an action for a refund or credit. Omohundro v. United States, 300 F.3d 1065, 1067 (9th Cir. 2002).
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