United States Second Circuit

In a suit against the United States pursuant to 26 U.S.C. section 7426 seeking compensation for an alleged wrongful levy by the IRS, the district court's judgment, granting defendant's Federal Rule of Civil Procedure 12(b)(1) motion to dismiss and denying plaintiff's request to equitably toll the statute of limitations period for her claims and motion to amend complaint to add a claim for requesting a tax refund pursuant to 28 U.S.C. section 1346(a), is affirmed where appellant's claim was not filed until after the expiration of the nine-month statute of limitations for such wrongful levy claims set forth in 26 U.S.C. section 6532(c) and plaintiff's arguments that her complaint was rendered timely are unpersuasive.

Appellate Information

• Decided 07/28/2015
• Published 07/28/2015

Judges

• Livingston

Court

• United States Second Circuit

Counsel