Steiner v. Nelson

FINNEGAN, Circuit Judge.

In this case, during the hearings below, government counsel representing the defendant-appellant, District Director, conceded that Form 870M, U.S. Treasury Department, “Waiver of Restrictions on Assessment and Collection of Deficiency in Tax” was “not accepted personally by the Commissioner in Washington,” and “As a matter of fact, although it does not appear from the record [counsel] would concede that this waiver was not forwarded to the Commissioner in Washington. It was acted on, accepted, and the assessment based upon that acceptance was made by the defendant in…