United States Ninth Circuit

In a taxpayer's suit to recover asserted overpayments to the IRS, the judgment of the district court is affirmed, as because plaintiff overpaid his 1999 taxes well outside of section 6511(b)(2)(A)'s look-back period, his claim for credit was time-barred, and as such, his subsequent claim for refund based on the barred claimed credit was invalid and uncollectible.

Appellate Information

• Decided 08/28/2012
• Published 08/28/2012

Judges

• Smith

Court

• United States Ninth Circuit

Counsel