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KLEMP v. COMMISSIONER OF INTERNAL REVENUE

No. 81-7744.

725 F.2d 1488 (1984)

Raymond D. KLEMP and Ann L. Klemp, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Ninth Circuit.

Submitted February 22, 1984.

Decided February 22, 1984.

Attorney(s) appearing for the Case

Gary R. Allen, John A. Dudeck, Dept. of Justice, Washington, D.C., for appellees.

Kevin O'Connell, O'Connell, Goyak, Hagen, Elliott & Krage, Portland, Or., for appellant.

Before GOODWIN, PREGERSON and CANBY, Circuit Judges.

PER CURIAM:

In this case, taxpayers initially filed fraudulent income tax returns for the years 1970-1973. In 1974, after being contacted by the Internal Revenue Service regarding those returns, taxpayers filed nonfraudulent, amended returns for those years. The Commissioner issued notices of deficiency on July 9, 1979, nearly five years after taxpayers filed their amended returns. The question presented by this appeal is whether the filing of the original fraudulent...

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