Elias Kaggen and Rio A. Sferrazza v. Internal Revenue Service and United States of America

I agree with the majority that the 1990 amendment to 26 U.S.C. § 6502(a)(1) acted *166to extend the statute of limitations in this case to April 12, 1992. See Foutz v. United States, 860 F.Supp. 788, 794 (D.Utah 1994). It is undisputed that the IRS failed to send taxpayers a timely notice of seizure on or before that date. I respectfully dissent, because I believe that failure was fatal to the IRS’s claim.

Under 26 U.S.C. § 6502(a), the IRS has ten years after assessment (or any longer period that may be stipulated) to collect by levy. Under § 6502(b), levy is deemed to have been made on the date…