U.S. v. Clintwood Elkhorn Mining Co. – Recovering Improper Tax Assessments

U.S. Supreme Court

U.S. v. Clintwood Elkhorn Mining Co. aims to sort out a conflict between the statute of limitations under the Tucker Act and the tax code. The Tucker Act, which authorizes private parties to bring certain actions against the United States, has a six-year statute of limitations. The tax code has a three-year statute of limitations on actions brought against the IRS for refunds owed to taxpayers due to improper tax assessments. The IRS also requires that an administrative claim be filed within that three-year period. The Supreme Court is being asked to determine which statute of limitations should be used to determine when claims concerning a constitutional issue can be filed.

Status: DECIDED. Amicus brief filed in support of taxpayers Feb. 20, 2008. Oral arguments set for March 19, 2008. On April 15, 2008, the court ruled in favor of the IRS.