United States Fifth Circuit

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

Judges

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

Court

• United States Fifth Circuit

Counsel

• 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.