United States v. Kollman, No. 10-36059 (9th Cir. 2014)
Annotate this CaseAfter the IRS made an assessment against defendant for the 1996 tax year, the government filed a complaint seeking to reduce the assessment to judgment and to foreclose tax liens against two parcels of property. The district court determined that the government's collection suit was not barred by the ten-year statute of limitations pursuant to 26 U.S.C. 6502(a)(1). The court held that the tolling period provided for in section 6330(e)(1) includes the time during which a taxpayer could file an appeal to the Tax Court, even if he does not actually file such an appeal. Applying Chevron, the court concluded that the Treasury Department's issuance of 26 C.F.R. 301.6330-1(g)(1) was a permissible construction of section 6330(e)(1). Therefore, the government's collection action against defendant was not barred by the statute of limitations and the court affirmed the judgment.
Court Description: Tax/Statute of Limitations. Affirming the district court’s judgment in an action by the United States to reduce to judgment income tax assessments and to foreclose on certain properties, the panel held that the government’s action was not barred by the ten-year statute of limitations because the running of the statute of limitations had been tolled. Applying the Chevron analysis, the panel concluded that the tolling period provided for in 26 U.S.C. § 6330(e)(1) includes the time during which a taxpayer could file an appeal to the Tax Court, even if the taxpayer does not actually file such an appeal.
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