Quantcast
Home / Opinion Digests / Taxation – IRS Summons – Limitations – Tax Assessments (access required)

Taxation – IRS Summons – Limitations – Tax Assessments (access required)

A U.S. District Court in Alexandria grants a petition for enforcement of an IRS summons seeking information from respondent taxpayer related to his income tax liability for tax years 2001 and 2002, over the taxpayer’s objection that the petition is barred by the three-year statute of limitations on tax assessments in 26 U.S.C. § 6501(a). Here, ...

Leave a Reply