See, e.g., Sebelius v. Auburn Reg'l Med. Ctr., ––– U.S. ––––, 133 S.Ct. 817, 184 L.Ed.2d 627 (2013); Henderson v. Shinseki, 562 U.S. 428, 131 S.Ct. 1197, 179 L.Ed.2d 159 (2011); Reed Elsevier, Inc. v. Muchnick, 559 U.S. 154, 130 S.Ct. 1237, 176 L.Ed.2d 18 (2010); Arbaugh v. Y & H Corp., 546 U.S. 500, 126 S.Ct. 1235, 163 L.Ed.2d 1097 (2006).Recently in Sikorsky Aircraft Corp. v. United States, 773 F.3d 1315, 1320–22 (Fed.Cir.2014), we followed those cases and held that the six-year limitations set forth in 41 U.S.C. § 7103(a)(4)(A) governing the Contract Disputes Act was not jurisdictional. We explained that the statute, which provides that “[e]ach claim by a contractor against the Federal Government relating to a contract ... shall be submitted within 6 years after the accrual of the claim,” did “not speak in jurisdictional terms,” nor did its context “suggest that it is jurisdictional.”
While we review the legal conclusions of the Court of Federal Claims de novo, we review its factual findings for clear error. Sikorsky Aircraft Corp. v. United States, 773 F.3d 1315, 1322 (Fed.Cir.2014); Raytheon Co. v. United States, 747 F.3d 1341, 1348 (Fed.Cir.2014).II. Discussion
The court has confirmed that the limitations period of the Contract Disputes Act is not jurisdictional. See Sikorsky Aircraft Corp. v. United States, 773 F.3d 1315 (Fed.Cir.2014). However, in view of our decision that the statute of limitations does not bar this claim, equitable tolling need not be considered.
A claim accrues as of "the date when all events, that fix the alleged liability of either the Government or the contractor and permit assertion of the claim, were known or should have been known." Sikorsky Aircraft Corp. v. United States, 773 F.3d 1315, 1320 (Fed. Cir. 2014) (quoting 48 C.F.R. § 33.201). Plaintiff's claims were timely submitted to the CO after accrual per 41 U.S.C. § 7103(a)(4)(A).
Thus, according to defendant, when Pond learned of the memorandum, it knew of the events that "fix the alleged liability of . . . the Government . . . and permit assertion of the claim," and it had knowledge that "some injury [has] occurred." Sikorsky Aircraft Corp., 773 F.3d 1315, 1320 (Fed. Cir. 2014). In its opposition, Pond argues that the government failed to assert this affirmative defense in its answer, and thus, the government's defense is untimely.