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KERNEN v. C.I.R.

No. 89-70093.

902 F.2d 17 (1990)

William A. KERNEN, Betty A. Kernen, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 3, 1990.

Attorney(s) appearing for the Case

Thomas H. McPeters, McPeters, McAlearney & Shimoff, Redlands, Cal., for petitioners-appellants.

Brian C. Griffin, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before NELSON, NORRIS and O'SCANNLAIN, Circuit Judges.

PER CURIAM:

In connection with their 1977 tax return, William and Betty Kernen executed three forms extending the limitations period for assessment of deficiencies by the IRS. In November 1980, the Kernens executed a Form 872, which extended the limitations period to December 31, 1981. In December 1980, the Kernens executed a Form 872-A, which extended indefinitely the limitations period for adjustments by the IRS. Finally, in May 1981, the Kernens signed a second...

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