Piarulle v. Comm'r
United States Tax Court
Petitioners executed and respondent accepted a single Form 872, Consent to Extend the Time to Assess Tax, that extended the period for assessment for their 1974 and 1975 taxable years to Dec. 31, 1980. Thereafter, petitioners executed a single Form 872 that purported to extend the period for assessment for their 1974, 1975, and 1977 taxable years to June 30, 1981. Before accepting that form, and at a time at least 55 days prior to the expiration of the period for assessment,…
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Petitioners executed and respondent accepted a single Form 872, Consent to Extend the Time to Assess Tax, that extended the period for assessment for their 1974 and 1975 taxable years to Dec. 31, 1980. Thereafter, petitioners executed a single Form 872 that purported to extend the period for assessment for their 1974, 1975, and 1977 taxable years to June 30, 1981. Before accepting that form, and at a time at least 55 days prior to the expiration of the period for assessment, respondent struck through the reference to the 1977 taxable year. Respondent did not seek the consent of petitioners…
1Opinion of the Court
Cohen, Judge:
By statutory notice dated March 27, 1981, respondent determined the following deficiencies in petitioners’ Federal income taxes:
Year Deficiency
1974 . $19,734
1975 . 15,330
1976 . 8,811
1977 . 7,158
Pursuant to a Joint Motion for Separate Trial granted November 1, 1982, the only issues presently before the Court involve the statute of limitations for the taxable years 1974 and 1975. The issues for determination are: (1) Whether, after a multiyear Form 872, Consent to Extend the Time to Assess Tax, had been executed by petitioners, respondent’s striking of the reference to one of the…
2Cases cited9 opinions
- Stange v. United StatesSupreme Court of the United States · 1931
- Tallal v. CommissionerUnited States Tax Court · 1981
- Dimitrious J. Lignos and Evelyn Lignos v. United StatesCourt of Appeals for the Second Circuit · 1971
- Greylock Mills v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Aurore B. Benoit, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
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- Calumet Industries, Inc. v. CommissionerUnited States Tax Court · 1990
- LeFever v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
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