CARL O. BUE, Jr., District Judge.
The sole question raised by defendant's Motion for Summary Judgment in the instant case concerns the point in time at which the waiver agreement filed pursuant to an offer in compromise submitted by taxpayer to the Internal Revenue Service becomes effective; that is, for what period of time is the statute of limitations tolled.
Section 6502(a) of the Internal Revenue Code of 1954 provides that a proceeding for collection of...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
