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CONWAY v. U.S.

No. 02-5013.

326 F.3d 1268 (2003)

Kevin CONWAY, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Rehearing Denied June 13, 2003.

Attorney(s) appearing for the Case

Stuart A. Smith, of New York, NY, argued for plaintiff-appellant.

Kenneth W. Rosenberg, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Eileen J. O'Connor, Assistant Attorney General; and Richard Farber, Attorney.

Before RADER, LINN, and DYK, Circuit Judges.

DYK, Circuit Judge.

Kevin Conway ("the taxpayer") appeals the Court of Federal Claims' decision dismissing his suit for the refund of penalties and interest, holding that the Internal Revenue Service's ("IRS's") deficiency assessment was timely and rejecting the taxpayer's other contentions. Conway v. United States, 50 Fed. Cl. 273 (2001). We affirm.

BACKGROUND

In 1982, the taxpayer, a professional actor, acquired a quarter-unit interest in...

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