United States v. Thomas B. McLaughlin and Christine McLaughlin
Court of Appeals for the Seventh Circuit
1Opinion of the Court
POSNER, Circuit Judge.
Just five days before the expiration of the 10-year statute of limitations, 26 U.S.C. § 6502(a), the government filed a complaint in federal district court against Thomas McLaughlin for unpaid income taxes of almost $3 million, including penalties and interest. (His daughter was joined as a defendant because the government as part of its suit was seeking to foreclose a tax lien on property that it mistakenly thought she had an interest in. She has no stake in the case and is hereby dismissed from it.) Seven weeks later the government mailed McLaughlin a copy of the…
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