Marko Durovic v. Commissioner of Internal Revenue

If we are to adhere to- 26 U.S.C. § 6501 and the cases which have interpreted its predecessors, taxpayer must be held free from an assessment of tax for the fiscal years 1954 through 1958. The statute of limitations has run against the Commissioner. Accepting, arguendo, the opposite conclusion, I am at a loss to understand why it is that taxpayer — being newly apprised of an assessment of tax by the Commissioner — was not, like any other taxpayer filing a return for the first time, allowed to exercise the option of filing a joint return with his wife, rather than being taxed at an individual…