William D. Colburn, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 129 F.3d 125 (9th Cir. 1997)
Annotate this CaseAppeal from the United States Tax Court, No. 12817-93; Irene F. Scott, Judge, Presiding.
Before: GIBSON,*** KOZINSKI and TROTT, Circuit Judges.
MEMORANDUM*
The IRS reduced Colburn's 1989 refund to account for penalties arising from his 1966 tax return. Colburn argues that the IRS could not make a setoff because the statute of limitations for collection had run. Lewis v. Reynolds, 284 U.S. 281, 283 (1932), however, held that the IRS's power to make a setoff is not restricted by the statute of limitations for collection of tax. "While new assessment can be made, after the bar of the statute has fallen, the taxpayer, nevertheless, is not entitled to a refund unless he has overpaid his tax." Id. Because the statute of limitations does not apply to the setoff, we AFFIRM.
The panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a); 9th Cir. R. 34-4
* The Honorable Floyd R. Gibson, United States Court of Appeals for the Eighth Circuit, sitting by designation
This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir. R. 36-3
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