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BARRICK RESOURCES (USA) INC. v. U.S.

No. 07-4046.

529 F.3d 1252 (2008)

BARRICK RESOURCES (USA) INC., and Subsidiaries, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

June 20, 2008.

Attorney(s) appearing for the Case

Dennis P. Bedell (Alan I. Horowitz with him on the briefs), Miller & Chevalier Chartered, Washington, D.C. (Francis M. Wikstrom, Parsons Behle & Latimer, Salt Lake City, Utah, also with him on the briefs), for Appellants.

Steven W. Parks, Attorney (Richard Farber, Attorney, and Eileen J. O'Connor, Assistant Attorney General, with him on the brief), Tax Division, Department of Justice, Washington, D.C., for Appellee.

Before TYMKOVICH, McKAY, and SEYMOUR, Circuit Judges.

TYMKOVICH, Circuit Judge.

Barrick Resources argues in this appeal that the Internal Revenue Service wrongfully applied a three-year statute of limitations to deny refunds based on amended tax returns it filed in 2002 and 2003. We conclude that the IRS did not err in finding that these claims were filed out of time.

Having jurisdiction pursuant to 28 U.S.C. § 1291 and finding no legal error, we therefore AFFIRM the district court order granting the IRS...

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