Court Holds that Erroneous Refund Suit Accrues on the Date the Taxpayer Receives the Check (11/5/21)

In United States v. Page, No. CV-20-08072-PCT-JAT, 2021 U.S. Dist. LEXIS 206339 (D. Ariz. Oct. 25, 2021), CL here, the court held that, based on controlling 9^th Circuit precedent, an erroneous refund suit accrues on the date the taxpayer receives  the refund check rather than later date (specifically when the taxpayer cashes the check).  That holding is consistent with the court’s prior holding that I discussed here:  When Does the Statute of Limitations Start on the Erroneous Refund Suit? (4/29/21), here.

I offered what I can in the earlier blog entry, so I point to that here.  I will just say that, if indeed 9^th Circuit precedent controlled the result, I think it the precedent is wrong, but only the 9^th Circuit can overrule the precedent.  See my thoughts in the earlier blog entry.