Calvin Kim v. United States
404 U.S. App. D.C. 37
| D.C. Cir. | 2013Background
- Since 2002 the Kims and IRS disputed whether the Kims filed adequate 1998–2002 tax returns.
- The Kims filed suit in September 2008 seeking damages under 26 U.S.C. § 7433.
- On remand after Kim v. United States, the government again sought dismissal based on § 7433(d)(3) limitations.
- The district court dismissed the remaining two counts in 2012, and the Kims appeal.
- The opinion analyzes whether the government waived its limitations defense and whether accrual tolled the claim.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Waiver of limitations defense under Rule 12(g)(2)? | Kim argues the defense was waived by not raising it earlier. | United States contends the defense is jurisdictional and unwaivable. | No forfeiture yet; addressable now without prejudice to Kims. |
| Accrual and tolling under § 7433(d)(3)? | Kims contend tolling or timely accrual. | Only Letter 3175C within period; not a collectable or abusive action triggers liability. | No timely accrual; limitations bar remaining counts. |
Key Cases Cited
- Kim v. United States, 632 F.3d 713 (D.C. Cir. 2011) (discussed limitations and procedural posture on remand)
- Stanton v. DC Court of Appeals, 127 F.3d 72 (D.C. Cir. 1997) (supports avoiding unnecessary judicial proceedings)