First Alabama Bank, N.A. v. United States

ANDERSON, Circuit Judge:

This case involves an action under 26 U.S.C. § 7422(a) for refund of allegedly overpaid federal estate and gift taxes. The district court dismissed the suit as time-barred under the applicable two-year stat*1227ute of limitations, 26 U.S.C. § 6532(a)(1). 768 F.Supp. 1522 (S.D.Ala.1991). On appeal, plaintiffs argue that this dismissal was erroneous because the statute of limitations was equitably tolled or, in the alternative, because the IRS had withdrawn the original, January 16, 1986, statutory notices of disallowance which the district court treated as having triggered…