Kovacs v. U.S.

Dist. Ct. did not err in dismissing as untimely portion of plaintiff-taxpayer's action alleging that IRS violated discharge injunction provisions of section 524 of Bankruptcy Code by seeking to collect on back taxes that had been discharged in prior bankruptcy. Plaintiff's cause of action accrued at time IRS sent certain notices of intent to levy that concerned tax years that had been discharged, and instant case was filed beyond two-year limitation period (as set forth in 26 USC section 7433(e)) after said notices had been sent to plaintiff. Moreover, plaintiff could not otherwise invoke continuing violation doctrine since issuance of said notices constituted discreet act. However, Dist. Ct. erred in dismissing portion of case that concerned IRS issuance of collection letters that occurred within applicable two-year limitation period.