IRC Authority Graph

§2401

37 cases·2 followed·5 distinguished·2 questioned·2 overruled·26 cited—5% support

Statute Text — 26 U.S.C. §2401

Statute text not available for this section.

37 Citing Cases

Belagio Fine Jewelry, Inc., Petitioner 164 T.C. No. 7 · 2025

402, 420 (2015); see also Volpicelli v.

Hallmark Research Collective, Petitioner 159 T.C. No. 6 · 2022

§ 2401(b)] does not define a federal court’s jurisdiction over tort claims generally, address its authority to hear untimely suits, or in any way cabin its usual equitable powers”). If timeliness were a jurisdictional prerequisite for the supplemental injunction or refund but not for the predicate deficiency case, then an oddity might result: Where

Oakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner, Petitioner · 2020

section 2401(a) provides that, with limited exceptions not relevant here, "every civil action commenced against the United States shall be barred unless the complaint is filed within six years after the right ofaction first accrues." Treasury issued the regulation at issue in 1986.

Kwai Wong v. David Beebe 732 F.3d 1030 · Cir.
Joe Kannikal v. Attorney General United States 776 F.3d 146 · Cir.
City of Oakland v. Loretta E. Lynch 798 F.3d 1159 · Cir.
Macklin, Orville v. United States · Cir.
Pfizer Inc. & Subsidiaries v. United States 939 F.3d 173 · Cir.
Orville MacKlin v. United States 300 F.3d 814 · Cir.
Jennifer Zuch v. Commissioner of Internal Revenue · Cir.
Naysha Oquendo v. Comm'r of Internal Revenue · Cir.
Nogueras-Cartagena v. United States 125 F. App'x 323 · Cir.
State of TX v. USA 987 F.3d 518 · Cir.
Sunoco Inc. v. Commissioner 663 F.3d 181 · Cir.
Wise v. Commissioner 78 T.C. 270 · 1982
Estate of Kelly v. Commissioner 31 T.C. 493 · 1958
Rakes v. United States 442 F.3d 7 · Cir.
USX Corp v. Comm Social Security · Cir.
Combs v. Homer Ctr Sch Dist · Cir.
Combs v. Homer Ctr Sch Dist · Cir.
Rodriguez v. United States 852 F.3d 67 · Cir.
Duggan v. Commissioner 879 F.3d 1029 · Cir.
Roberts v. Fed. Hous. Fin. Agency 889 F.3d 397 · Cir.
Christopher Roberts v. FHFA · Cir.
Altera Corp. v. Cir · Cir.
Altera Corp. v. Cir 926 F.3d 1061 · Cir.
United States v. Garcia-Cartagena 953 F.3d 14 · Cir.
State of Texas v. USA 968 F.3d 402 · Cir.
Derrick Taylor v. Angela Owens 990 F.3d 493 · Cir.
Robert Boule v. Erik Egbert · Cir.
John Keith Blakely and John Emmett Long v. United States of America 276 F.3d 853 · Cir.
Usx Corporation and U.S. Steel Mining Company, Inc. v. Jo Anne B. Barnhart, Commissioner of Social Security 395 F.3d 161 · Cir.
Exxon Mobil Corp. & Affiliated Cos. v. Commissioner 689 F.3d 191 · Cir.
United States v. Zhen Zhou Wu 711 F.3d 1 · Cir.
Allamby v. United States 207 F. App'x 7 · Cir.
John Roe v. Steven Dettelbach 59 F.4th 255 · Cir.
Carlos Inestroza-Tosta v. Attorney General United States of America 105 F.4th 499 · Cir.