Court of Appeals for the Seventh Circuit March 29, 2001, No. 00-2132 (Salah v. United States)

ORDER

Nabeel and Nuha Salah filed a refund suit to recover income tax overpayments *604totaling $22,332 for tax years 1983 and 1987. The district court dismissed the suit for lack of jurisdiction, finding that the Salahs had not filed a timely refund claim. See I.R.C. §§ 7422(a), 6511(a). We vacate and remand.

The Salahs allege the following in their complaint.