Coffey v. Commissioner
United States Tax Court
P and R entered into a Form 872-A agreement to extend the period for assessment. The agreement terminated upon R's mailing a notice of deficiency or upon a final assessment being made. R sent a misaddressed notice of deficiency to P and assessed the tax after P failed to timely petition this Court. P then filed an untimely petition which was dismissed on P's motion with R's consent. R proceeded to send a properly addressed second notice from which P timely petitioned.
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P and R entered into a Form 872-A agreement to extend the period for assessment. The agreement terminated upon R's mailing a notice of deficiency or upon a final assessment being made. R sent a misaddressed notice of deficiency to P and assessed the tax after P failed to timely petition this Court. P then filed an untimely petition which was dismissed on P's motion with R's consent. R proceeded to send a properly addressed second notice from which P timely petitioned. P then moved for summary judgment contending that the Form 872-A agreement had been terminated under the holding of Roszkos v.…
1Opinion of the Court
OPINION
BERBER, Judge:*
This case was part of a larger group of related cases bearing the designation “First Western Government Securities.” Petitioners filed a motion for summary judgment seeking a dismissal on jurisdictional grounds. There is no dispute as to the facts concerning the motion for summary judgment and the subject issue is ripe for resolution. More specifically, petitioners assert that the period for assessment of tax, as extended, had expired regarding their 1978 and 1981 taxable years at the time respondent sent the notice of deficiency which is the subject of this case.
Factual…
2Cases cited6 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Louis E. Roszkos and Vivian L. Roszkos v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Roszkos v. CommissionerUnited States Tax Court · 1986
- Harry Holof and Norma Holof v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1989
- Charles E. Hubbard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- CRSO v. Comm'rUnited States Tax Court · 2007
- CRSO v. Comm'rUnited States Tax Court · 2007
- CRSO v. CommissionerUnited States Tax Court · 2007
- Carnahan v. CommissionerUnited States Tax Court · 1991
- Coffey v. CommissionerUnited States Tax Court · 1991
3 more not listed; retrieve them via the Exa API.