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PHILLIPS v. C.I.R.

No. 00-70850.

272 F.3d 1172 (2001)

Richard K. PHILLIPS and Marilyn J. Phillips, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

Filed December 4, 2001.

Amended January 14, 2002.

Attorney(s) appearing for the Case

Curtis W. Berner, Larkspur, California, for the petitioners.

John A. Dudeck, Jr., United States Department of Justice, Washington, D.C., for the respondent.

Before: NOONAN, HAWKINS and TASHIMA, Circuit Judges.

NOONAN, Circuit Judge:

Richard K. Phillips and Marilyn J. Phillips (collectively Phillips) appeal the judgment of the Tax Court holding them liable as limited partners for taxes incurred by three livestock breeding partnerships. Phillips contends that a waiver of the three-year statute of limitations was invalidly executed by Walter Jay Hoyt III (Hoyt) the Tax Matters Partner of each of the partnerships. The principal issue on appeal is whether criminal tax investigation...

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