Sivatharan Natkunanathan v. United States

MEMORANDUM

Sivatharan Natkunanathan appeals pro se from the district court’s order dismissing his action seeking refunds or credits for overpayment of federal income taxes with respect to tax years 1991 to 2009. We have jurisdiction under 28 U.S.C. § 1291 . We review de novo. Arrington v. Wong, 237 F.3d 1066, 1069 (9th Cir.2001). We affirm.

The district court properly dismissed Natkunanathan’s action as time-barred because Natkunanathan filed the refund claims for the relevant years more than three years after he filed the original returns. See 26 U.S.C. § 6511 (a) (requiring claim for refund of overpaid taxes to be filed within three years of the time the return was filed); Comm’r v. Lundy, 516 U.S. 235, 240 , 116 S.Ct. 647 , 133 L.Ed.2d 611 (1996) (timely filing of a refund claim is a jurisdictional prerequisite to bringing suit in district court). Contrary to Natku-nanathan’s contentions, the complaint failed to allege facts sufficient to support entitlement to the seven-year statute of limitations for filing a refund claim for certain debts or losses under 26 U.S.C. § 6511 (d)(1). See Ashcroft v. Iqbal, 556 U.S. 662, 678 , 129 S.Ct. 1937 , 173 L.Ed.2d 868 (2009) (“[T]he…