United States Federal Circuit

In the Government's appeal from a tax readjustment and refund action filed in the U.S. Court of Federal Claims, the Claim's Court's judgment is affirmed where Internal Revenue Code section 6501(c)(1)'s suspension of the three-year limitation applies only when the taxpayer. and not a third party, acts with the requisite "intent to evade tax."

Appellate Information

• Decided 07/29/2015
• Published 07/29/2015

Judges

• CHEN

Court

• United States Federal Circuit

Counsel