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OTT v. U.S.

No. 96-36168.

141 F.3d 1306 (1998)

Troy W. OTT, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 15, 1998.

Attorney(s) appearing for the Case

Arthur Boelter, Boelter & Associates, Seattle, Washington, for plaintiff-appellant.

Bridget Rowan, Department of Justice, Washington, DC, for defendant-appellee.

Before: SCHROEDER, ALARCON and HAWKINS, Circuit Judges.

SCHROEDER, Circuit Judge:

Taxpayer Troy Ott appeals the district court's summary judgment in favor of the United States in Ott's action seeking a refund for tax year 1986. The district court concluded that Ott's action was time-barred because Ott had "paid" his tax when he submitted a remittance with his request for an automatic extension of time to file his return. The issue is therefore whether a remittance accompanying Treasury Form 4868 constitutes a payment rather...

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