Rafael Cornejo v. United States

MEMORANDUM

Rafael Cornejo appeals pro se from the district court’s judgment dismissing his action alleging federal claims in connection with the government’s allegedly erroneous collection of interest on taxes owed for tax years 1979 to 1982. We have jurisdiction under 28 U.S.C. § 1291 . We review de novo. Pride v. Correa, 719 F.3d 1130, 1133 (9th Cir.2013). We may affirm on any basis supported by the record, Johnson v. Riverside Healthcare Sys., LP, 534 F.3d 1116, 1121 (9th Cir.2008), and we affirm.

The district court properly dismissed Cornejo’s action because Cornejo failed to file a timely refund claim under 26 U.S.C. § 7422 . See EC Term of Years Trust v. United States, 550 U.S. 429 , 431 n. 2, 127 S.Ct. 1763 , 167 L.Ed.2d 729 (2007) (a taxpayer may bring an action for recovery of an erroneous or illegal collection of taxes within two years after the IRS disallows the taxpayer’s administrative refund claim, and an administrative refund claim must be filed within two years from the date the tax was paid or three years from the time the tax return was filed, whichever is later); Kwai Fun Wong v. Beebe, 732 F.3d 1030, 1049-50 (9th Cir.2013) (equitable tolling does not apply to…