United States Ninth Circuit
Aloe Vera of Am., Inc. v. US, 07-15577
In an action under 26 U.S.C. section 7431(a) claiming that the IRS disclosed false tax information regarding plaintiffs in violation of 26 U.S.C. section 6103(a), summary judgment for defendants is vacated where section 7431(d)'s statute of limitations is jurisdictional, and the district court therefore needed to determine whether the claim was timely filed.
Appellate Information
- Argued 10/24/2008
- Decided 07/30/2009
- Published 07/30/2009
Judges
Court
- United States Ninth Circuit