1. Home
  2. Browse Decisions
  3. F.3d
  4. 692 F.3d
  5. 692 F.3d 973 (2012)
 

REYNOSO v. U.S.

No. 11-15181.

692 F.3d 973 (2012)

Jose REYNOSO, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed August 28, 2012.

Attorney(s) appearing for the Case

Paul Ham, Esq. , San Francisco, CA, for the plaintiff-appellant.

Bruce R. Ellisen , and Carol Barthel , United States Department of Justice, Tax Division, Tamara W. Ashford (argued), Deputy Assistant Attorney General, United States Department of Justice, Washington, D.C., for the respondent-appellee.

Before: STEPHEN REINHARDT, RICHARD R. CLIFTON, and N. RANDY SMITH, Circuit Judges.

OPINION

N.R. SMITH, Circuit Judge:

A taxpayer's claim for credit of an overpayment is limited to the amount of the overpayment made within of the applicable look-back period in § 6511(b)(2)(A) of the Internal Revenue Code (the "I.R.C." or the "Code").1 Any claim for refund based on an amount claimed as a credit but paid outside of the § 6511(b)(2)(A) look-back period is time barred and uncollectible. Therefore, we affirm...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases