Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United States

SPROUSE, Circuit Judge:

The underlying action was initiated in the district court by Arthur C. Ewing and Max ine H. Ewing (taxpayers) for return of sums they had remitted to the Internal Revenue Service after tax audits resulted in an agreement by the taxpayers and the government concerning deficiencies for previous tax years. Although the taxpayers forwarded to the IRS the sums for the agreed deficiencies, the IRS failed to “assess” the deficiencies within the statutory period for assessment. 1 See 26 U.S.C. § 6501. The district court granted summary judgment in favor of the taxpayers. 711…