Lloyd E. Nielsen Donna S. Nielsen v. United States

17 F.3d 395 73 A.F.T.R.2d 94 -1176 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Lloyd E. NIELSEN; Donna S. Nielsen, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 93-15364. United States Court of Appeals, Ninth Circuit. Submitted Feb. 7, 1994. * Decided Feb. 11, 1994. Before: SCHROEDER, CANBY, and WIGGINS, Circuit Judges. 1 MEMORANDUM ** 2 Lloyd and Donna Nielsen appeal pro se the district court's summary judgment for the United States in the Nielsens' action for a refund of federal income taxes paid for the tax year 1981. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We vacate the district court's judgment and remand with instructions to enter a judgment of dismissal. 3 The United States contends that the district court lacked subject-matter jurisdiction over this action because the Nielsens failed to file their refund claim within the limitations period prescribed in 26 U.S.C. Sec. 6511 (a). 1 Whether or not a district court has…