The panel, with one member concurring in result, affirmed. It held that the 2401 limitation period applies whenever the government issues a rejection and that another section, 28 USC 2675(a) merely sets out the earliest date a lawsuit can be field. The majority held that recent United States Supreme Court decisions which suggest that equitable tolling is available for statutes of limitation do not change 10th Circuit precedent that the 2401 period is jurisdictional noting that the circuits are split on the issue.