Aloe Vera of Am., Inc. v. US, No. 07-15577

In an action under 26 U.S.C. section 7431(a) claiming that the IRS disclosed false tax information regarding plaintiffs in violation of 26 U.S.C. section 6103(a), summary judgment for defendants is vacated where section 7431(d)'s statute of limitations is jurisdictional, and the district court therefore needed to determine whether the claim was timely filed.

Read Aloe Vera of Am., Inc. v. US, No. 07-15577

Appellate Information

Argued and Submitted October 24, 2008

Filed July 30, 2009

Judges

Opinion by Judge Wallace

Counsel

For Appellants:

Terrence D. Woolston, Woolston & Tarter, P.C., Phoenix, AZ

Tim A. Tarter, Woolston & Tarter, P.C., Phoenix, AZ

For Appellee:

Richard T. Morrison, Acting Assistant Attorney General, Washington, DC

Jonathan S. Cohen, Tax Division, Department of Justice, Washington, DC