§2415
4 cases·2 followed·1 distinguished·1 cited—50% support
Statute Text — 26 U.S.C. §2415
Statute text not available for this section.
4 Citing Cases
2415 and overlooks the remedies available under the Code for respondent to potentially collect against Mr. Frese. Title 28 U.S.C. sec. 2415(a) provides in relevant part that actions brought by the Government “founded upon any contract express or implied in law or fact” must be filed within six years after the right of action accrues; however,
2415 (2006) (discussed below). The DOJ never commenced any suit or initiated any other action to recover the funds. In February 2008, after petitioner's account had remained dormant for over 10 years, FEMA mailed petitioner a Form 1099-C, Cancellation ofDebt, reporting discharge ofindebtedness of$6,297 for 2007. Such amount representedthe prin