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Home / Opinion Digests / Taxation – Tax Deficiency Notice – Limitations (access required)

Taxation – Tax Deficiency Notice – Limitations (access required)

A taxpayer who was acquitted of certain tax crimes for the years 1981 through 1995, who then filed his returns and received a tax deficiency notice of nearly $2 million, cannot assert the bar of the statute of limitations under 26 U.S.C. § 6501(a), the 4th Circuit says. The Tax Court did not err in finding ...

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