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TUALATIN VALLEY BUILDERS SUPPLY, INC. v. U.S.

No. 05-36173.

522 F.3d 937 (2008)

TUALATIN VALLEY BUILDERS SUPPLY, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed April 10, 2008.

Attorney(s) appearing for the Case

Marc K. Sellers, Schwabe Williamson & Wyatt, P.C., Portland, OR, for the plaintiff-appellant.

David I. Pincus and Samuel A. Lambert, Tax Division, Department of Justice, Washington, DC, for the defendant-appellee.

Opinion by Judge GRABER; Specia; Concurrence by Judge O'SCANNLAIN.

GRABER, Circuit Judge:

The main question before us is whether the Internal Revenue Service ("IRS") exceeded its statutory authority when it promulgated Revenue Procedure 2002-40.1 We hold that the IRS acted within its authority. Because Plaintiff Tualatin Valley Builders Supply, Inc., failed to meet the Revenue Procedure's deadline for claiming the benefit of a temporary five-year net operating loss carryback, we affirm the district court...

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