The opinion
COLEMAN, Circuit Judge
(specially concurring):
I agree with the view that Lucia’s failure to file the wagering tax returns would not toll the statute of limitations. If the statute has, in fact, run, then the litigation is controlled by one of the rules announced in Enochs v. Williams Packing & Navigation Co., 370 U.S. 1 , 82 S.Ct. 1125 , 8 L.Ed.2d 292 (1962): i.e. “[I]f it is clear that under no circumstances could the Government ultimately prevail, the central purpose of the Act [Section 7421(a), Internal Revenue Code of 1954] is inapplicable”, 370 U.S. at 7 , 82 S.Ct. at 1129 .
It is upon this consideration that I concur in the foregoing opinion of the Court.