Marian Brockamp, Administrator and Sole Residuary Beneficiary of the Estate of Stanley B. McGill Deceased v. United States

Under 26 U.S.C. § 6511(a), Brockamp’s claim for a refund of her father’s 1983 taxes was untimely. See Miller v. United States, 38 F.3d 473, 475 (9th Cir.1994). Brockamp argues that even so the doctrine of equitable tolling should operate to relieve her from the time limitations of § 6511.1

The Supreme Court has held that “the same rebuttable presumption of equitable tolling applicable to suits against private defendants should also apply to suits against the United States.” Irwin v. Department of Veterans Affairs, 498 U.S. 89, 95-96, 111 S.Ct. 453, 457, 112 L.Ed.2d 435 (1990) (Title VII…