Robert G. Rosser v. United States

ANDERSON, Circuit Judge:

Taxpayer Robert G. Rosser (“Rosser”) brought this action under 26 U.S.C. § 7422(a) for refund of allegedly overpaid federal income taxes. The United States (the “government”) filed a motion for summary judgment, contending that the suit was barred by the applicable two-year statute of limitations laid out in 26 U.S.C. § 6632(a)(1). The district court denied the motion and, pursuant to a stipulation by the parties as to the relevant amount, entered judgment in favor of Rosser. The government now appeals from this judgment. For the reasons that follow, we reverse the…