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BURKS v. U.S.

Nos. 09-11061, 09-60827.

633 F.3d 347 (2011)

Daniel S. BURKS, Tax Matters Partner of Key Harbor Investment Partners, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Daniel S. Burks, Tax Matters Partner of DJB Investment Partners, Plaintiff-Appellant, v. United States of America, Defendant-Appellee. Commissioner of Internal Revenue, Petitioner, v. MITA, Partner; John F. Lynch, A Partner Other Than the Tax Matters Partner, Respondents.

United States Court of Appeals, Fifth Circuit.

February 9, 2011.

Attorney(s) appearing for the Case

Joel N. Crouch (argued), David E. Colmenero , Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P., Dallas, TX, for Burks.

Joel I. Oppenheimer (argued), Michael J. Haungs , Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for U.S.

Michael Todd Welty , Laura L. Gavioli , SNR Denton US, L.L.P., Dallas, TX, Thomas A. Cullinan , Sutherland Asbill & Brennan, L.L.P., Atlanta, GA, Kent Jones (argued), Sutherland Asbill & Brennan, L.L.P., Washington, DC, for MITA, John Lynch.

Joan I. Oppenheimer , John DiCicco , Michael J. Haungs , Dept. of Justice, Tax Div., Appellate Section, Washington, DC, Clarissa C. Potter , Washington, DC, Gilbert Steven Rothenberg , Deputy Asst. Atty. Gen., Dept. of Justice, Washington, DC, for C.I.R.

Eddy Manuel Quijano , Arroyo Grande , CA, Jeffrey W. Koonce , Cherish D. van Mullem , Phelps Dunbar, L.L.P., Baton Rouge, LA, for Equipment Holding Co., L.L.C., Adams.

Roger J. Jones , Andrew R. Roberson , Latham & Watkins, L.L.P., Chicago, IL, Kim Marie Kozaczek Boylan , Latham & Watkins, L.L.P., Washington, DC, for Bausch and Lomb, Inc.

Before DeMOSS, BENAVIDES and ELROD, Circuit Judges.

DeMOSS, Circuit Judge:

This consolidated appeal requires us to determine whether an overstatement of basis constitutes an omission from gross income for purposes of the Tax Code, 26 U.S.C. § 6501(e)(1)(A), which extends the tax assessment period from three to six years. Because we conclude that an overstatement of basis is not an omission from gross income for purpose of the relevant statute, the Commissioner was limited...

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