United States Fifth Circuit

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DOE1 v. KPMG, LLP, 04-10470

Equitable tolling may not be used to extend the three-year statute of limitations of Internal Revenue Code section 6501.

Appellate Information

  • Decided 01/26/2005
  • Published 01/26/2005


  • EDITH H. JONES, Circuit Judge:, Before GARWOOD, JONES and PRADO, Circuit Judges.


  • United States Fifth Circuit


  • For Appellant:
  • Robert H. Albaral (argued), Brian J. Hurst, Maricela Moore Siewczynski, Jay Forrest Utley, Baker & McKenzie, Dallas, TX, Thomas V.M. Linguanti, Gregory S. Lynam, Baker & McKenzie, Chicago, IL, for Plaintiffs-Appellants., Ellen Page DelSole, Frank P. Cihlar, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Tax Div. App. Section, Washington, DC, for U.S.

  • For Appellees:
  • Kevin M. Dinan, King & Spalding, Washington, DC, Timothy W. Mountz, Baker Botts, Dallas, TX, for Defendant-Appellee.