Zeier v. United States Internal Revenue Service

D.W. NELSON, Circuit Judge:

The Internal Revenue Service (“IRS”) appeals the district court’s grant of a tax refund to the Zeier estate (“the estate”). The IRS contends that the court lacked jurisdiction to grant the refund, since 26 U.S.C. § 6511(a) provides that a refund claim must be filed within three years from the time an estate tax return was filed or two years from the time the tax was paid, whichever expires later.1 In addition, the IRS contends that *1362the court lacked jurisdiction to grant the refund even if the refund claim was timely filed under § 6511(a), since 26 U.S.C. §…