United States Second Circuit
City Wide Transit, Inc. v. Commissioner of Internal Revenue, 12-1040
Tax Court order that prevented defendant-Commissioner from collecting plaintiff's outstanding employment taxes for seven taxable quarters from 1997 and to 2000 as time-barred, is reversed, where: 1) an accountant who filed fraudulent tax returns on behalf of a company in order to embezzle money otherwise owed to the defendant intentionally evaded taxes, thereby triggering the tolling provision under Internal Revenue Code section 6501(c)(1); and 2) defendant was free to assess plaintiff's taxes for those seven quarters at any time.
Appellate Information
- Decided 03/01/2013
- Published 03/01/2013
Judges
- WESLEY
Court
- United States Second Circuit