Keohane v. United States, No. 11-5127 (D.C. Cir. 2012)
Annotate this CaseAppellant sued to recover $373.00 in expenses he incurred from the alleged unlawful levy of his social security benefits under 26 U.S.C. 7433. The district court concluded that appellant's suit was untimely because he did not bring suit within two years of when he had a "reasonable opportunity to discover all essential elements of a possible cause of action." The court agreed and affirmed, holding that the two-year statute of limitations on appellant's cause of action began to run no later than June 2005 after he received notice of the levy on his benefits. Because appellant did not sue until December 2008, more than three years after he received notice of the levy, his claim was time-barred.
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