United States Seventh Circuit

To recover an erroneous tax refund, the government's two-year statute of limitations to file such a suit begins to run on the date when "the check cleared the Federal Reserve and payment to the taxpayer was authorized by the Treasury."

Appellate Information

• Argued 04/12/2004
• Decided 02/17/2005
• Published 02/17/2005

Judges

• WOOD, Circuit Judge., Before WOOD, EVANS, and WILLIAMS, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Llwellyn Greene-Thapedi (argued), Sarasota, FL, pro se.


• For Appellees:
  
• Thomas J. Sawyer (argued), Department of Justice Tax Division, Washington, DC, for Plaintiff-Appellee.