Boyd v. Commissioner
United States Tax Court
R issued two notices of deficiency for Ps' 1983 tax year. R did not issue the first notice of deficiency within the time allowed by sec. 6501, I.R.C. R later conducted a Tefra partnership audit of a partnership in which Ps had invested in 1983. R issued a second notice of deficiency to Ps as a result of that audit.
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R issued two notices of deficiency for Ps' 1983 tax year. R did not issue the first notice of deficiency within the time allowed by sec. 6501, I.R.C. R later conducted a Tefra partnership audit of a partnership in which Ps had invested in 1983. R issued a second notice of deficiency to Ps as a result of that audit. Ps contend that issuance of the second notice of deficiency is barred by: (1) The general statute of limitations, sec. 6501, I.R.C.; (2) the limitation on issuance of two notices of deficiency to a taxpayer for 1 year, sec. 6212(c), I.R.C.; and (3) res judicata. Held, issuance of…
1Opinion of the Court
Colvin, Judge:
Respondent determined a $21,268 deficiency in petitioners’ Federal income tax for 1983 and increased interest for substantial underpayment due to tax-motivated transactions.
After concessions, the issues for decision are;
1. Whether the period for assessment of tax for partnership items provided in section 6229 applies to items which arose in years for which assessment of tax is otherwise barred by section 6501(a). We hold that it does;
2. whether the notice of deficiency is barred by res judicata or as a second notice for the same year under section 6212(c). We hold that it is not;
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Maxwell v. CommissionerUnited States Tax Court · 1986
- Patin v. CommissionerUnited States Tax Court · 1987
- William S. Skeen and Alison Skeen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
9 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Rhone-Poulenc Surfactants & Specialties, L.P. v. CommissionerUnited States Tax Court · 2000
- GAF Corp. v. CommissionerUnited States Tax Court · 2000
- Abel Kaplan and Mary Lou Kaplan v. United StatesCourt of Appeals for the Seventh Circuit · 1998
- Rhone-Poulenc Surfactants And Specialties, L.P. v. Commissioner Of Internal RevenueCourt of Appeals for the Third Circuit · 2001
- Grapevine Imports, Ltd. v. United StatesUnited States Court of Federal Claims · 2006
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