In Re Robert J. Burns, Debtor. Robert J. Burns v. United States

KLEINFELD, Circuit Judge:

This ease turns on a single issue. An IRS assessment was too high, because the IRS used an erroneous legal theory. The taxpayer argues that the assessment was void and the lien and money collected under it must be released. The IRS would then proceed under a reduced assessment and a new lien as of the date of the reduced assessment. The Commissioner argues that the effective date of the original assessment and lien must be maintained, and only reduced in amount. We are per suaded that the controlling statutes require us to adopt the Commissioner’s view.

I.Facts

Between…