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WALL v. C.I.R.

No. 87-2684.

875 F.2d 812 (1989)

Douglas E. WALL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

May 30, 1989.

Attorney(s) appearing for the Case

David M. Berrett, Denver, Colo., for petitioner-appellant.

David E. Brunori, Atty., Tax Div., Dept. of Justice (William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen and David English Carmack, Attys., Tax Div., with him on the brief), Dept. of Justice, Washington, D.C., for respondent-appellee.

Before LOGAN, MOORE and EBEL, Circuit Judges.

LOGAN, Circuit Judge.

Petitioner Douglas E. Wall appeals from a decision of the United States Tax Court holding that the Commissioner of Internal Revenue was not barred from issuing Wall a notice of deficiency almost six years after Wall had executed Form 872-A, an indefinite waiver of the three-year limitations period on income tax assessments. See I.R.C. § 6501(a). The sole issue on appeal is whether the Commissioner should be estopped to assess the...

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