Gingerich v. United States

OPINION AND ORDER

LETTOW, Judge.

The ultimate question in these 22 consolidated tax cases is whether the Internal Revenue Service (“IRS”) waited too long after a settlement was entered concerning a partnership item to assess the plaintiffs with additional tax and attendant penalties and interest. To resolve this question, this court must determine when the item was settled. In prior proceedings, a summary disposition was entered in the government’s favor, but, on appeal, the Federal Circuit held that a genuine issue of material fact existed as to when settlement occurred and remanded the cases…