Circuit split · tax law

Whether the three-year limitations period for tax refund claims under 26 U.S.C. § 6511(a) applies only to timely-filed returns

1 federal appellate case on this question, each acknowledging the disagreement in its own words.

Musser v. United States8 F3D 28
Ninth Circuit Court of Appeals · October 20, 1993
“6 There is a split of authority as to whether the three-year limitations period set out in section 6511(a) applies only to timely returns.” — Split of authority
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The provision at issue

26 U.S.C. § 6511 — Limitations on credit or refund

“(a) Period of limitation on filing claim Claim for credit or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid. Claim for credit or refund of an overpayment of any tax imposed by this title which is required to be …”

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The other side of the split

Decisions the acknowledging court(s) named as the opposing or joined side, quoted in the acknowledging opinion's own words.

On the other side · W.D.Wash.Swannack v. IRS92-1 U.S. Tax Cas. (CCH) p 50,082
On the other side · W.D.Wash.Arnzen v. IRS91-1 U.S. Tax Cas. (CCH) p 50,020
“May 30, 1991) (three-year limitations period applies only to timely returns) and Arnzen v.” — Musser v. United States, acknowledging the split
On the other side · S.D.N.Y.Becker v. Department of Treasury823 F.Supp. 231
On the other side · E.D.Tex.Mills v. United States805 F.Supp. 448

What the split turns on

Statutes:: 26 U.S.C. § 6511(a) ·; 26 U.S.C. § 7422 ·; 28 U.S.C. § 1346(a)(1) ·; 26 U.S.C. § 7422(a) ·; 26 U.S.C. § 6513(b)(1) & (2) ·; 26 U.S.C. § 6511(b)(2)(A)

Cases are grouped by the legal question they announce a split on, classified from the court's own acknowledgment sentence. Verified acknowledgments only. Counter-side decisions are extracted from the acknowledging opinions' own text and linked only when the citation resolves in this corpus. See all circuit splits.