Quezada v. Internal Revenue Service, No. 19-51000 (5th Cir. 2020)
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After the IRS assessed taxpayer in 2014 for tax deficiencies dating back to 2005, taxpayer contends that the assessment is barred by the Internal Revenue Code's three-year limitations period, which runs from the date "the return" is filed. The district court held that the limitations period never began to run because taxpayer never filed "the return."
The Fifth Circuit vacated the district court's judgment allowing the tax assessment and held that taxpayer filed "the return" that started the limitations clock when he filed forms containing data sufficient to (1) show that he was liable for the taxes assessed and (2) calculate the extent of his tax liability. In this case, taxpayer's Forms 1040 and 1099 constitute "the return" that begins the running of the Internal Revenue Code's three-year assessment limitations period. Because the IRS assessment came more than three years after taxpayer filed those forms, the court concluded that the assessment is barred by the limitations period. The court remanded to the district court with instructions to remand the case to the bankruptcy court for entry of judgment in accord with the opinion.
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