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ALOE VERA OF AMERICA, INC. v. U.S.

No. 10-17136.

699 F.3d 1153 (2012)

ALOE VERA OF AMERICA, INC., a Texas corporation; Rex G. Maughan, husband; Ruth G. Maughan, wife; Maughan Holdings, Inc., an Arizona corporation; Gene Yamagata; Yamagata Holdings, Inc., Plaintiffs-Appellants, and Bureau of National Affairs, Inc. and Tax Management, Inc., Intervenors, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed November 15, 2012.

Attorney(s) appearing for the Case

Tim A. Tarter , Woolston & Tarter, P.C., Phoenix, AZ, and James A. Ryan , Quarles & Brady, L.L.P., Phoenix, AZ, for plaintiffs-appellants, Aloe Vera of America, Inc., Rex G. Maughan, Ruth G. Maughan, and Maughan Holdings, Inc.; Merwin D. Grant and Kenneth B. Vaughn , Grant & Vaughn, P.C., Phoenix, AZ, for plaintiffs-appellants, Gene Yamagata and Yamagata Holdings, Inc.

Karen G. Gregory , Tax Division, Department of Justice, Washington, D.C., for the defendant-appellee.

Opinion by Judge THOMAS; Partial Concurrence and Partial Dissent by Judge WALLACE.

OPINION

THOMAS, Circuit Judge:

This appeal presents the question, among others, of what event triggers the running of the statute of limitations for a claim for wrongful disclosure of a tax return pursuant to 26 U.S.C. § 7431(d). We conclude that the statute of limitations begins to run when the plaintiff knows or reasonably should know of the government's allegedly unauthorized disclosures. We also conclude, in the circumstances presented by this case...

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