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ARCH ENGINEERING CO., INC. v. UNITED STATES

Appeal No. 85-2307.

783 F.2d 190 (1986)

ARCH ENGINEERING COMPANY, INC., Appellant, v. The UNITED STATES, Appellee.

United States Court of Appeals, Federal Circuit.

February 11, 1986.

Attorney(s) appearing for the Case

Robert M. Entwisle, III of Miller & Entwisle, Pittsburgh, Pa., argued for appellant.

Kathryn Rooklidge, of the Tax Div., Dept. of Justice, Washington, D.C., argued for appellee. With her on brief were Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Robert A. Bernstein, Attys.

Before DAVIS, BALDWIN and SMITH, Circuit Judges.

DAVIS, Circuit Judge.

The Internal Revenue Code makes the proper filing of a refund claim with the Internal Revenue Service (IRS) a mandatory prerequisite to any tax refund suit in court (26 U.S.C. § 7422(a)) and provides that such a refund claim must be filed within three years from the time the return was filed or two years from the payment of the tax, whichever is later (26 U.S.C. § 6511(a)). In this instance...

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