Appleton v. Comm'r
United States Tax Court
P, a U.S. citizen, was a permanent resident of the U.S.Virgin Islands during 2002, 2003, and 2004. P timely filed Form 1040, U.S.
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P, a U.S. citizen, was a permanent resident of the U.S.Virgin Islands during 2002, 2003, and 2004. P timely filed Form 1040, U.S. Individual Income Tax Return, for each year as a territorial tax return with the U.S.Virgin Islands Bureau of Internal Revenue (VIBIR) pursuant to I.R.C. sec. 932(c)(2). Claiming he qualified for the gross income tax exclusion provided by I.R.C. sec. 932(c)(4), P did not file a Federal tax return for 2002, 2003, or 2004 or pay income tax to the Internal Revenue Service. More than three years after P filed his tax returns, R mailed P a notice of deficiency…
1Opinion of the Court
OPINION
Jacobs, Judge:
This case is before the Court on petitioner’s motion for summary judgment filed pursuant to Rule 121. The specific question to be decided is whether the section 6501 period of limitations on assessment and collection expired before the date respondent mailed petitioner the notice of deficiency. For the reasons set forth infra, we will grant petitioner’s motion.
All section references are to the Internal Revenue Code (Code) in effect for the years at issue unless otherwise indicated, and all Rule references are to the Tax Court Rules of Practice and Procedure. At the time…
2Cases cited34 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
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3Cited by13 opinions
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