Volpicelli v. United States, No. 12-15029 (9th Cir. 2015)
Annotate this CasePlaintiff filed suit against the IRS under 26 U.S.C. 7426(a)(1), alleging that the IRS wrongfully seized $13,000 from plaintiff. The IRS thought the money belonged to plaintiff's father and, after seizing it, applied the funds to pay down the father's tax debts. Plaintiff was 10 years old at the time of the seizure and plaintiff alleged that he did not find out about it until after he turned 18 years old. The court reaffirmed its prior holding that the nine-month limitations period set by section 6532(c) is not jurisdictional and may be equitably tolled. In this case, because the district court dismissed plaintiff's suit without determining whether he has established grounds for equitable tolling, the court reversed and remanded, leaving that question for the district court to resolve.
Court Description: Tax. Reversing the district court’s dismissal of an action alleging that the IRS wrongfully levied upon funds that did not belong to the plaintiff, the panel reaffirmed its prior holding that the nine-month limitations period set by 26 U.S.C. § 6532(c) is not jurisdictional and may be equitably tolled. Because the district court dismissed the action without determining whether the plaintiff has established grounds for equitable tolling, the panel left that question for the district court to resolve on remand.
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