PERSONAL WINNERS ...TAX HOTLINE

IRS loses. Wrong date invalidates tax assessment. The IRS sent a tax assessment on a form that listed the wrong year as the one for which taxes were due. When it failed to send a corrected notice before the statute of limitations expired, the taxpayer said the taxes could no longer be collected. But the IRS answered that it had also sent the taxpayer a "summary notice" of the assessment-listing total of all taxes assessed, but providing no details-and that this gave sufficient notice of the correct year at issue.

Court of Appeals: For the taxpayer. An assessment that correctly describes all taxes being assessed is an essential requirement of the tax collection process. The IRS can't proceed without it.
David R. Stallard, CA-5, 94-1 USTC #50,056

IRS loses. Refund deadline extended by assessment. IRS assessed taxes against Robert Boretti for several years dating back to 1979.Boretti then filed refund claims for those years, even though the 'normal time limit for making a refund claim for those years had run out. The IRS objected to the refunds.

Court: For Boretti. When the IRS makes a tax assessment, the time limit for filing a refund claim for the same year runs from the date of the assessment. So refund claims were timely.

Robert Boretti, D. Mass., 93-1 USC #50,295.