Kovens v. Commissioner
United States Tax Court
P and R entered into a Special Consent to Extend the Time to Assess Tax (Form 872-A). The only method available, under the Form 872-A, for P to terminate the agreement to extend the time for assessment was by means of a Form 872-T. P attempted unsuccessfully for about 2 weeks to obtain a Form 872-T from various sources within R's organization.
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P and R entered into a Special Consent to Extend the Time to Assess Tax (Form 872-A). The only method available, under the Form 872-A, for P to terminate the agreement to extend the time for assessment was by means of a Form 872-T. P attempted unsuccessfully for about 2 weeks to obtain a Form 872-T from various sources within R's organization. P, accordingly, obtained and utilized a photocopy of a Form 872-T which was mailed to and accepted by R. R sent P a notice of deficiency which would be timely if we use the day of receipt by R of P's Form 872-T. P contends that R's "intentional or…
1Opinion of the Court
GERBER, Judge:
The parties in this case requested us to consider a bifurcated procedural issue concerning the statute of limitations which would be dispositive of the taxable years in issue if decided in petitioners’ favor.1 The issue concerns interpretation of the Form 872-A agreement to extend the period within which respondent can assess and collect tax. Petitioners contend that respondent “breached” the terms of the Form 872-A by failing to provide Form 872-T to petitioners. A Form 872-T was the sole means by which petitioners could terminate the effect of the Form 872-A agreement.…
2Cases cited8 opinions
- Stange v. United StatesSupreme Court of the United States · 1931
- Piarulle v. Comm'rUnited States Tax Court · 1983
- McManus v. CommissionerUnited States Tax Court · 1975
- Grunwald v. CommissionerUnited States Tax Court · 1986
- E. H. Winn, Jr. And Betty Lee Jones Winn v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Camara v. CommissionerUnited States Tax Court · 1988
- Kovens v. CommissionerUnited States Tax Court · 1988
- Ambur v. United StatesDistrict Court, D. South Dakota · 2002
- Masraff v. CommissionerUnited States Tax Court · 1989
- O'Harren v. CommissionerUnited States Tax Court · 1990
4 more not listed; retrieve them via the Exa API.