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TROUT v. COMMISSIONER OF INTERNAL REVENUE

No. 5690-05L.

131 T.C. No. 16

DAVID W. TROUT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 16, 2008.

Attorney(s) appearing for the Case

Robert E. McKenzie and Kathleen M. Lach, for petitioner.

Thomas D. Yang, for respondent.

OPINION

HOLMES, Judge.

David Trout offered the IRS $6,000 to settle his 1989, 1990, 1991, and 1993 tax bills which totaled $128,736.45. The Commissioner accepted this offer in 1997. As part of the deal, Trout agreed to file his tax returns, and pay any tax due, on time for the next five years. The Commissioner says that Trout broke that deal, and now wants to collect the original bill. Trout says that he did file his returns on time but that, even if he...

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