Kaplan v. Commissioner

BYE, Circuit Judge.

Gary Kaplan challenges a decision of the tax court 1 dismissing his petition and sustaining the Commissioner of Internal Revenue’s (the “Commissioner”) tax determinations. On appeal, Kaplan argues the court erred in holding 1) the statute of limitations had not run, 2) Kaplan’s 2009 plea agreement did not bar a civil action for unpaid taxes, and 3) the doctrine of judicial estoppel did not apply. We affirm.

I

Kaplan operated an illegal sportsbook-ing business called BetOnSports. The business originated in New York City, but Kaplan eventually moved it to several Caribbean…