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.
- 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.