Joseph Pesko and Stephanie Pesko v. The United States

FRIEDMAN, Senior Circuit Judge.

The question in this taxn-efund case, here on appeal from the United States Claims Court, is whether the appellants’ waiver of the statutory prohibition against the Commissioner of Internal Revenue’s assessing a tax until the decision of the United States Tax Court has become final (90 days after the entry of such decision), which they executed in connection with a stipulated decision of the Tax Court determining the appellants’ tax deficiency, made the Tax Court’s decision final upon entry. If the decision was final, the Commissioner’s assessment of the tax…