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ABBOTT LABORATORIES v. U.S.

No. 2009-5014.

573 F.3d 1327 (2009)

ABBOTT LABORATORIES and U.S. Subsidiaries, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

July 29, 2009.

Attorney(s) appearing for the Case

Thomas V. Linguanti, Baker & McKenzie LLP, of Chicago, IL, argued for plaintiff-appellant. With him on the brief were Robert S. Walton; and Robert W. DeJoy, Jr. and Eric J. Weber, of New York, NY.

Francesca U. Tamami, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were John A. DiCicco, Acting Assistant Attorney General, Gilbert S. Rothenberg, Acting Deputy Assistant Attorney General, and Kenneth L. Greene, Attorney.

Before LINN, DYK, and PROST, Circuit Judges.

PROST, Circuit Judge.

Appellant Abbott Laboratories ("Abbott") appeals from the dismissal of its suit in the United States Court of Federal Claims. Abbott Labs. v. United States, 84 Fed.Cl. 96 (2008). For the reasons set forth below, we affirm.

BACKGROUND

Generally, the government must assess any taxes owed within three years of the date the taxpayer filed its return. 26 U.S.C. § 6501(a). However, 26 U.S.C. § 6501(c)(4) permits the...

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