United States Federal Circuit

In a suit seeking a refund of an alleged overpayment of taxes on grounds that deficiencies were assessed after the expiration of the governing statute of limitations, summary judgment to the IRS is: 1) affirmed as to the 1992 tax year, where the evidence submitted was sufficient to corroborate mailing of the 1992 notice of deficiency prior to the expiration of the statute of limitations; and 2) reversed as to the 1995 tax year, where the government failed to demonstrate the existence of the 1995 notice of deficiency and the date of its mailing by competent and persuasive evidence.

Appellate Information

• Decided 05/18/2012
• Published 05/18/2012

Judges

• O'Malley

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Joseph Lipari, Carol Barthel