United States Eighth Circuit

The IRS acted within its authority in entering into a Form 907 Agreement to extend time to bring suit on a 1989 refund claim, though the time period for bringing suit had lapsed prior to the agreement, and district court had jurisdiction over the 1989 refund claim. Record established that taxpayers made a sufficient informal claim for refund within the statute of limitations period.

Appellate Information

• Decided 01/03/2003
• Published 01/03/2003

Judges

Court

• United States Eighth Circuit

Counsel