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BAKERSFIELD ENERGY PARTNERS, LP v. C.I.R.

No. 07-74275.

568 F.3d 767 (2009)

BAKERSFIELD ENERGY PARTNERS, LP, Robert Shore, Steven Fisher, Gregory Miles, Scott McMillan, Partners other than the Tax Matters Partners, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed June 17, 2009.

Attorney(s) appearing for the Case

Steven R. Mather, Beverly Hills, CA, for the petitioners-appellees.

Joan I. Oppenheimer, Washington, D.C., for the respondent-appellant.

Before: ANDREW J. KLEINFELD, CARLOS T. BEA, and SANDRA S. IKUTA, Circuit Judges.

IKUTA, Circuit Judge:

The IRS generally has three years after a return is filed to assess a tax deficiency, but it has six years to do so when the return "omits from gross income an amount properly includible therein which is in excess of 25 percent of the amount of gross income stated in the return." 26 U.S.C. § 6501(a), (e)(1)(A). This case requires us to decide whether the IRS can use this extended six-year limitations period to assess a deficiency where a...

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