United States Fourth Circuit

In a petition before the Tax Court, petitioner claimed that a notice of deficiency was barred by the three-year limitations period established by section 6501(a) of the IRS Code, thus prohibiting the IRS from assessing and collecting delinquent taxes and penalties relating to the alleged underpayment of nearly two million dollars. A Tax Court ruling in favor of the IRS is affirmed where petitioner failed to demonstrate that he "meticulously complied" with the applicable statutory provisions for filing income tax returns on a date more than three years prior to the IRS's issuance of the notice of deficiency.

Appellate Information

• Decided 04/23/2008
• Published 04/23/2008

Judges

• Before DUNCAN, Circuit Judge, HAMILTON, Senior Circuit Judge, and WILLIAM L. OSTEEN, JR., United States District Judge for the Middle District of North Carolina, sitting by designation.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Charles E. McFarland, New Castle, Kentucky, for Appellant.  Marion Elizabeth Erickson, Tax Division, United States Department of Justice, Washington, D.C., for Appellee.   ON BRIEF:  Eileen J. O'Connor, Assistant Attorney General, Andrea R. Tebbets, Tax Division, United States Department of Justice, Washington, D.C., for Appellee.