UNITED STATES COURT OF APPEALS

FOR THE TENTH CIRCUIT

ANDRE KIMBOKO; PRISCILLA J. KIMBOKO,

Plaintiffs-Appellants,

v.

UNITED STATES OF AMERICA, on behalf of its Agent, the Internal Revenue Service,

Defendant-Appellee.

Nos. 03-1145

03-1146

03-1147

03-1148

03-1150

03-1151

03-1152

(D.C. Nos. 02-D-69 (PAC)

through 02-D-75 (PAC))

(D. Colo.)

ORDER AND JUDGMENT*

Before BRISCOE and McKAY, Circuit Judges, and BRORBY, Senior Circuit Judge.

After examining the briefs and appellate records, this panel has determined unanimously to grant the parties' request for a decision on the briefs without oral argument. See Fed. R. App. P. 34(f); 10th Cir. R. 34.1(G). The case is therefore ordered submitted without oral argument.

Appellants Andre and Priscilla Kimboko appeal from the district court's dismissal of their seven complaints seeking refunds of previously paid tax penalties under 26 U.S.C. § 7422.1 The penalties were assessed because of late payment of employment tax liabilities. Each complaint related to a separate quarter, specifically, the fourth quarter of 1987, the last two quarters of 1988, and all four quarters of 1989. The district court determined that the complaints should be dismissed for lack of subject matter jurisdiction under Fed. R. Civ. P. 12(b)(1) because Appellants failed to timely file administrative claims for refunds. We review the dismissal of Appellants' complaints de novo, applying the same standard as the district court. See U.S. West, Inc. v. Tristani, 182 F.3d 1202, 1206 (10th Cir. 1999).

Appellants raise the following issues: 1) whether a remand order tolls the statute of limitations under certain conditions; 2) whether a court is required to comply with Rule 52(a) in a trial without a jury;2 and 3) whether venue is proper in the District of Colorado.3

After careful review of the record on appeal and the applicable legal standards, we conclude that the district court correctly decided this case. Therefore, we AFFIRM the district court's judgment for the reasons stated in its Order filed March 26, 2003.

Entered for the Court

Mary Beck Briscoe

Circuit Judge