Page:Arellano v. McDonough.pdf/2

2 presumes that federal statutes of limitations are subject to equitable tolling. See Irwin v. Department of Veterans Affairs, 498 U. S. 89, 95–96. But this presumption is rebutted if equitable tolling is inconsistent with the statutory scheme. Here, the Secretary of the VA argues that §5110(b)(1) is not a statute of limitations and that, even if it were, any applicable presumption in favor of equitable tolling is rebutted by the statutory text and structure. The Court need not decide whether §5110(b)(1) is a statute of limitations. Even assuming that the exception sets a limitations period, there exists “good reason to believe that Congress did not want the equitable tolling doctrine to apply.” United States v. Brockamp, 519 U. S. 347, 350.