United States Second Circuit

IRS records are admissible to show that the government received an indefinite statute of limitations waiver from defendant to assess claims even though original consent to form was destroyed by the IRS.

Appellate Information

• Argued 10/11/2000
• Decided 03/12/2001
• Published 03/12/2001

Judges

• KEARSE, Circuit Judge:, Before: NEWMAN and KEARSE, Circuit Judges, and KORMAN, Chief District Judge .

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Jared J. Scharf, White Plains, New York, for Plaintiff-Appellant.


• For Appellees:
  
• Karen B. Konigsberg, Assistant United States Attorney, (Mary Jo White, United States Attorney for the Southern District of New York, Jeffrey S. Oesteric her, Assistant United States Attorney, New York, NY, on the brief), for Defendant-Appellee.