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WELCH v. U.S.

No. 2011-5090.

678 F.3d 1371 (2012)

Joshua WELCH and Alejandra de Losada, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

May 18, 2012.

Attorney(s) appearing for the Case

Joseph Lipari , Roberts & Holland LLP, of New York, NY, argued for plaintiffs-appellants. With him on the brief was Ellen Seiler Brody .

Carol Barthel , Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Tamara W. Ashford , Deputy Assistant Attorney General, and Thomas J. Clark , Attorney.

Before BRYSON, CLEVENGER, and O'MALLEY, Circuit Judges.

O'MALLEY, Circuit Judge.

Appellants Joshua Welch and Alejandra de Losada appeal from a judgment of the Court of Federal Claims, finding that they are not entitled to refunds of $142,277.55 and $725,205.28 paid to the IRS for tax deficiencies in tax year 1992 and tax year 1995, respectively. The Internal Revenue Service ("IRS") must assess any tax deficiency within the applicable limitations period, or the taxpayer is relieved...

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