H. W. Myrick v. United States

TUTTLE, Chief Judge.

This appeal presents the question whether the assessment and demand for payment of additional taxes for years as to which the taxpayer had an outstanding offer in compromise amounted to a “rejection” of the offer so as to start the running of the statute of limitations when in fact the offer was not formally rejected for some two years later. The trial court held that such assessment and demand for payment did not terminate the “pendency” of an offer in compromise and the statute remained suspended under the terms of the waiver contained in the offer until the date of…