Martin v. Commissioner

EBEL, Circuit Judge.

This is an appeal from a decision of the United States Tax Court permitting the Internal Revenue Service (“IRS”) to levy the property of Petitioner-Appellant Alfred Martin. For the reasons discussed below, we AFFIRM the judgment of the tax court. We hold that the filing of a petition for redetermination suspends the running of the statute of limitations for the IRS to assess a taxpayer’s income tax, even when the petition is not authorized by the taxpayer and includes only the notice of deficiency that the IRS mailed to the ex-spouse with whom the taxpayer filed a joint…