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BASR PARTNERSHIP v. U.S.

No. 2014-5037.

795 F.3d 1338 (2015)

BASR PARTNERSHIP, William F. Pettinati, Sr., Tax Matters Partner, Plaintiffs-Appellees. v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

July 29, 2015.

Attorney(s) appearing for the Case

Thomas A. Cullinan , Sutherland Asbill & Brennan LLP, Atlanta, GA, argued for plaintiffs-appellees.

Andrew M. Weiner , Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellant. Also represented by Damon Taaffe , Tamara W. Ashford , Gilbert Steven Rothenberg , Michael J. Haungs.

Bryan Camp , Texas Tech University School of Law, Lubbock, TX, for amicus curiae Bryan T. Camp.

Paula Marie Junghans , Zuckerman Spaeder LLP, Washington, DC, for amicus curiae American College of Tax Counsel.

Opinion for the court filed by Circuit Judge CHEN. Concurring opinion filed by Circuit Judge O'MALLEY. Dissenting opinion filed by Chief Judge PROST.

This case is an appeal from a tax readjustment and refund action filed in the U.S. Court of Federal Claims (Claims Court). Section 6501(a) of the Internal Revenue Code (I.R.C. or Code) prohibits the Internal Revenue Service (IRS) from assessing tax if more than three years has elapsed from the date of the tax return. Section...

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