Timeliness of refund suit.

• Author: Laffie, Lesli S.
• Position: Court Decisions

According to the Ninth Circuit in A.E.A. Omohundro, 8/19/02, a refund suit by an individual who had filed a refund claim with the IRS within three years of filing her return was timely, regardless of when the return was filed.

In refusing to follow its prior holding in R.D. Miller 38 F3d 473 (9th Cir. 1994), the Ninth Circuit concluded that the decision had been made without considering Rev. Rul. 76-511, which was on point and in effect when Miller was decided. In Rev. Rul. 76-511, the IRS determined that a return filed within the Sec. 6511 (a) three-year limitations period constituted a timely refund claim.

Although the IRS's interpretation of Sec. 6511 (a) may have rendered the time limits somewhat illusory, the Sec. 6511 (b) lookback provisions eliminated any disparity in stale claims. In addition, the Taxpayer Relief...