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U.S. v. HOME CONCRETE & SUPPLY, LLC

No. 11-139.

132 S.Ct. 1836 (2012)

182 L.Ed.2d 746

UNITED STATES, Petitioner, v. HOME CONCRETE & SUPPLY, LLC, et al.

Supreme Court of United States.

Decided April 25, 2012.

Attorney(s) appearing for the Case

Malcolm L. Stewart , Washington, DC, for Petitioner.

Gregory G. Garre , Washington, DC, for Respondent.

Richard T. Rice , Counsel of Record, C. Mark Wiley , Michael R. Cashin , Robert T. Numbers II , Womble Carlyle , Sandridge & Rice LLP, Winston-Salem, NC, Gregory G. Garre , J. Scott Ballenger , Lori Alvino McGill , Latham & Watkins LLP, Washington, DC, Roger J. Jones , Andrew R. Roberson , Latham & Watkins LLP, Chicago, IL, for Respondents.

Donald B. Verrilli, Jr. , Solicitor General, Counsel of Record, Tamara W. Ashford , Deputy Assistant Attorney General, Malcolm L. Stewart , Deputy Solicitor General, Jeffrey B. Wall , Assistant to the Solicitor General, Gilbert S. Rothenberg , Michael J. Haungs , Joan I. Oppenheimer , Attorneys, Department of Justice, Washington, DC, for the United States.

Justice BREYER delivered the opinion of the Court, except as to Part IV-C.

Ordinarily, the Government must assess a deficiency against a taxpayer within "3 years after the return was filed." 26 U.S.C. § 6501(a) (2000 ed.). The 3-year period is extended to 6 years, however, when a taxpayer "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." § 6501(e)(1...

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