United States Federal Circuit

In a matter involving the construction and application of an exception to the general three-year statute of limitations for filing a federal tax refund claim, a decision dismissing plaintiff's complaint for failure to comply with the jurisdictional prerequisite of filing a timely refund claim is affirmed where, under the correct interpretation of 26 U.S.C. section 6511(d)(2)(A), the special limitations period does not apply to plaintiff's 1995 claim.

Appellate Information

• Decided 06/20/2007
• Published 06/20/2007

Judges

• PLAGER, Senior Circuit Judge., Before BRYSON, Circuit Judge, PLAGER, Senior Circuit Judge, and GAJARSA, Circuit Judge.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Steven A. Friedman, Squire, Sanders & Dempsey L.L.P., of Cleveland, OH, argued for plaintiffs-appellants.   With him on the brief was Terrence G. Perris.


• For Appellees:
  
• Richard Farber, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee.   With him on the brief were Eileen J. O'Conner, Assistant Attorney General, and Bethany B. Hauser, Attorney.