Court of Appeals for the Ninth Circuit February 12, 1996, 94-36202 (Montana Rail Link, Inc. v. United States)

D.W. NELSON, Circuit Judge:

Montana Rail Link (“MRL”) appeals the district court’s dismissal of its action to obtain a refund of taxes paid in 1987 and 1988. MRL asserts that § 10206(c) (2) (A)(ii) of the Omnibus Budget Reconciliation Act of 1989 (“OBRA”) violates due process by retroactively barring refund claims by employers who believed that their 401(k) plan contributions were subject to tax