United States Eleventh Circuit

The statute of limitations period set forth in 26 U.S.C. section 6511(a) applies to claims for refunds made by those who have mistakenly filed a return and paid tax when they were not actually required to file a tax return.

Appellate Information

• Decided 07/13/2006
• Published 07/13/2006

Judges

• CARNES, Circuit Judge:, Before CARNES, WILSON and PRYOR, Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Teresa E. McLaughlin, Michael J. Haungs, Steven W. Parks, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.


• For Appellees:
  
• John Richard Hamilton, Foley & Lardner, LLP, Orlando, FL, for Plaintiff-Appellee.