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IN RE MARTINEZ

No. 07-31163.

564 F.3d 719 (2009)

In the Matter of: Elvin L. MARTINEZ, Debtor. United States of America, Appellee-Cross-Appellant, v. Elvin L. Martinez, Appellant-Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

April 3, 2009.

Attorney(s) appearing for the Case

Francesca Ugolini Tamami (argued), John M. Bilheimer, Michael J. Haungs, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, for U.S.

Eric Joseph Derbes, Albert J. Derbes, IV (argued), Melanie Mabile Mulcahy, The Derbes Law Firm, Metairie, LA, for Martinez.

Before REAVLEY, BARKSDALE and GARZA, Circuit Judges.

REAVLEY, Circuit Judge:

This appeal presents questions of a limitation bar to income tax adjustments for limited partnerships and the effectiveness of extensions executed by the tax matters partner. Debtor Elvin L. Martinez seeks to avoid tax liabilities associated with various partnerships for the years 1987 through 1993, which he contends were discharged in his personal bankruptcy because the Internal Revenue Service (IRS) failed to assess the taxes within the three...

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