Statute of Limitations and Collections Process Against Executrix and Agent for Estate Tax Deficiency

Publication Name: 

Statute of Limitations and Collections Process Against Executrix and Agent for Estate Tax Deficiency

Date: 
Monday, January 30, 2017

 

United States v. Holmes 2016 WL 4363398 (SD Tex. Aug. 16, 2016)

Summary judgment was sought by both the taxpayers and the Government for an estate tax liability. The taxpayers contended that the 10-year statute of limitations on collections had expired. The Government disagreed and put forth that the statute of limitation had been suspended, or tolled, for 241 days while the taxpayer’s Collection Due Process hearing was pending. The Government also sought summary judgment that the taxpayers did not have standing in a counterclaim for refund because they were not “taxpayers” as the term relates to civil damages for unauthorized collection actions. Summary judgment was granted to the Government but denied to the taxpayers.

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