USA v. Estate of Albert Chicorel, et al

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Case Number:

17-2321

Court:

Appellate - 6th Circuit

Nature of Suit:

1870 Tax Suits: Taxes

  1. October 26, 2018

    6th Circ. OKs IRS' Late Assessment On Mich. Estate

    The Sixth Circuit has allowed a late IRS income tax assessment from 2002 on a Michigan estate, backing the lower court's finding that the government's separate proof of claim to go after payment allowed the immediate case to fall within the statute of limitations.

  2. June 20, 2018

    Estate Tells 6th Circ. That IRS Assessment Can't Be Tolled

    A Michigan estate has asked the Sixth Circuit to overturn a lower court's ruling to allow a late IRS income tax assessment based on a tolled timeline, saying that a proof of claim that made way for equitable tolling was itself late.

  3. June 14, 2018

    Filing Of Claim Stops 10-Year Statute, IRS Tells 6th Circ.

    A proof of claim filed in state probate court was enough to stop the 10-year statute of limitations, the Internal Revenue Service argued in a brief filed Thursday in the Sixth Circuit in a suit over an estate's $738,000 tax bill.

  4. April 17, 2018

    IRS Violated Statute Of Limitations, Estate Tells 6th Circ.

    The representative of a Michigan estate asked the Sixth Circuit on Monday to reverse a lower court decision enforcing IRS tax assessments for income tax liabilities from 2002, saying the action was barred by the statute of limitations.