Robert F. Koch and Evelyn C. Koch v. Donald C. Alexander, Commissioner of Internal Revenue

The issue in this appeal is whether the filing of an amended income tax return revealing zero tax liability (after first filing a return showing liability in excess of $20,-000) renders the amount of tax disclosed in the taxpayer’s original return, and previously- assessed by IRS, a “deficiency” as defined by IRC § 6211, 1 and incorporated into § 6213(a). 2 26 U.S.C. §§ 6211, 6213(a). Its resolution determines whether this action to enjoin the Commissioner of Internal Revenue from instituting tax collection procedures against the plaintiffs may be maintained under the statutory exception of…