United States Ninth Circuit

In a challenge to denial of a retroactive tax refund, summary judgment for the IRS is affirmed where: 1) to elect mark to market accounting treatment under Internal Revenue Code section 475(f) for a tax year after 1998, one must file the necessary request with the tax return for the year prior; 2) plaintiff's section 475(f) request was untimely; and 3) hindsight does not qualify as a reasonable and good faith reason for extension under Treasury Regulation section 301.9100-3.

Appellate Information

• Argued 05/15/2008
• Decided 09/23/2008
• Published 09/23/2008

Judges

• BETTY B. FLETCHER, Circuit Judge:, Before:  B. FLETCHER and PAMELA ANN RYMER, Circuit Judges, and KEVIN THOMAS DUFFY, District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Kazim Z. Acar, pro se.


• For Appellees:
  
• Richard Farber, Patrick Urda (argued), Tax Division, Department of Justice, Washington, D.C., for the defendant-appellee.