USA v. Estate of Albert Chicorel, et al
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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.
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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.
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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 CircuitĀ in a suit over an estate's $738,000 tax bill.
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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.