Ray E. Vintilla, Carla M. Vintilla v. United States

Taxpayers Ray and Carla Vintilla appeal the district court’s grant of the Internal Revenue Service’s (“IRS”) motion for summary judgment in their suit against the IRS for a tax refund. The district court found that the claim was barred on the ground that the statute of limitations for filing for a tax refund had expired.

I. BACKGROUND OF THE CASE

Ray Vintilla was a management employee of Orinoco Mining Company, a Venezuelan subsidiary of the United States Steel Corporation (“U.S. Steel”) until 1978 when he was terminated. In accordance with Venezuelan law, U.S. Steel paid Vintilla a severance…