United States Tenth Circuit

The filing of a petition for redetermination of tax liability suspends the running of the statute of limitations for the IRS to assess a taxpayer's income tax, even when the petition is not authorized by the taxpayer.

Appellate Information

• Decided 02/07/2006
• Published 02/07/2006

Judges

• EBEL, Circuit Judge., Before TACHA, Chief Circuit Judge, BALDOCK, Circuit Judge, and EBEL, Circuit Judge.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Patricia Tucker, Law Office of Patricia Tucker PC, Albuquerque, NM, for Petitioner-Appellant.


• For Appellees:
  
• Patricia M. Bowman, United States Department of Justice, Washington, DC (Eileen J. O'Connor and Richard Farber, United States Department of Justice, Washington, DC, with her on the brief), for Respondent-Appellee.