Mealey's (September 19, 2019, 10:10 AM EDT) -- BOSTON — A son’s attempt to collect on behalf of his father’s estate a 2006 tax refund in 2013 was untimely as he had durable power of attorney (DPA) at the time the taxes were to be timely filed, a First Circuit U.S. Court of Appeals panel ruled Sept. 16, affirming a trial court’s dismissal of the estate’s complaint against the Internal Revenue Service for lack of subject matter jurisdiction (Hoff Stauffer v. Internal Revenue Service, No. 18-2105, 1st Cir., 2019 U.S. App. LEXIS 27827)....