In re Decoro USA Ltd.

Ruling: 
Debtor could not compel IRS to issue improperly requested refund.
Procedural posture: 
Debtor business filed a motion seeking an order under 11 U.S.C.S. § 505(a) which required the Internal Revenue Service ("IRS") to issue a tax refund in the amount of $560,167. The IRS opposed the motion, claiming that the court did not have jurisdiction to order relief the debtor requested because the debtor did not properly request the refund, as required by § 505(a)(2)(B)(i), and that the debtor's request was procedurally defective.
Issue: 
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Commercial case opionion summary, case decided on March 11,2013, LexisNexis #0413-007