Gottlieb

MEMORANDUM **

Appellant Edwin Gottlieb appeals the district court’s dismissal of his claims under 26 U.S.C. §§ 7432 and 7433 as time-barred. This court has jurisdiction to review the district court’s final order under 28 U.S.C. § 1291 . We affirm.

Because the parties are familiar with the facts, we will not set them out in detail. On appeal, Gottlieb concedes that his claim under § 7432, relating to the IRS’s wrongful failure to release the tax liens, is barred by statute of limitations. However, he contends that the IRS’s repeated refusal to acknowledge that Gottlieb is “off the hook” for the settled tax liabilities constitutes a “continuing wrong”, tolling the two year limitations period under § 7433. We disagree.

Section 7433(d)(3) clearly provides that claims arising from the IRS’s wrongful collection activities “may be brought only within 2 years after the date of the right of action accrues.” As the district court correctly explained, Gottlieb’s claim accrued once he “had a reasonable opportunity to discover all essential elements of a possible cause of action.” 26 C.F.R. § 301.7433-1 (g)(2). Accordingly, we agree with the district court that Gottlieb’s claim accrued, at…