Bcs Financial Corporation v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• statute of limitations may be waived where it is not congressional prerequisite to suit and agency is statutorily authorized to waive the limitations period
• amendments that merely correct technical deficiencies in earlier pleading meet the Rule 15(c) test and will relate back
• “[C]ourts have, with the IRS’s reluctant acquiescence, occasionally allowed a ‘claim’ that does not satisfy all the requirements of the regulation to arrest the running of the three-year period.”
• when Congress has empowered an agency to create or modify the time limitations without further congressional action, “ its application to a particular case can be waived” by the agency by virtue of its statutory authonty
• “[T]o claim a refund for 1981 is not to claim a refund for 1984, even if the logic underlying the 1981 claim would suggest to a person knowledgeable about tax law and the affairs of the taxpayer that the taxpayer would also have a claim for 1984.”

Source: CourtListener parenthetical corpus (CC0).