ANDERSON, Circuit Judge:
Taxpayers Richard and Leta Behren appeal from a judgment of the district court holding them liable to the government for taxes in the amount of $82,392.90. The sole issue addressed in this opinion is whether the 1990 amendment to the statute of limitations, Internal Revenue Code (26 U.S.C.) § 6502, extended the period for collection of the assessment in this case. We conclude that it did.
On November 28, 1984, the I.R.S. made...
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