discussed Cited "see, e.g." United States v. John & Patricia Forma Indeed, many courts have gone further and said that, in tax, jurisdictional rules “must be strictly construed, requiring compliance with even purely formal or technical conditions imposed.” Richardson v. United States, 330 F.Supp. 102, 105 (S.D.Tex.1971); see also Richardson v. Smith, 301 F.2d 305, 306 (3d Cir.) (“[T]axation is a game which must be played strictly in accordance with the rules.”), cert. denied, 371 U.S. 820 , 83 S.Ct. 36 , 9 L.Ed.2d 60 (1962); Young v. United States, 203 F.2d 686, 689 (8th Cir.1953) (“[Gjeneral principles of equity may not be applied in tax cases, but…

examined Cited "see, e.g." Betty Friedman, of the Estate of Joseph Friedman, Deceased v. The United States (4×) See also Cosmopolitan Manufacturing Co. v. United States, No. 168-60, Ct.Cl., and Arlene Coats v. United States, Ct.Cl., 297 F.2d 546 , cert. denied, 83 S.Ct. 36 . 46 The second answer is that the plaintiff can bring suit and obtain judicial review within six years of his Retiring Board proceeding; he can then ask the court to suspend the judicial proceedings to allow resort to (or completion of) Correction Board proceedings (if it is desirable to have Correction Board review).