United States Eighth Circuit

Tax settlement estops a taxpayer from seeking refunds for the years covered by the settlement once the statute of limitations for the IRS to seek additional taxes for those years expired, even if tax payer agrees to waive the statute of limitations.

Appellate Information

• Decided 11/27/2001
• Published 11/27/2001

Judges

• BRIGHT, Circuit Judge., Before BYE, BRIGHT, and RICHARD S. ARNOLD, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Douglas E. Hoffman, Sioux Falls, SD, argued, for appellant.


• For Appellees:
  
• Laurie A. Snyder, Department of Justice, Washington, DC, argued, for appellee.