Comment on Limitations Periods and ReturnPreparer Fraud PETER J. MANCINI, ESQ.580 TABLE OF CONTENTS PETER J. MANCINI, ESQ. ...................................................................... 95
ISSUE ............................................................................................... 96 SUMMARY ANSWER.................................................................... 97 TAX CODE AND CASELAW ON THE THREE-YEAR LIMITATIONS PERIOD FOR TAX ASSESSMENT..................... 99 HISTORICAL CONTEXT: CASELAW AND IRS OPINIONS ON LIMITATIONS PERIODS BEING HELD OPEN BY RETURNPREPARER FRAUD...................................................................... 101 A.
Courts Pre-Allen on Limitations Periods and Return-preparer Fraud ..... 101 Tinkoff v. United States, 86 F.2d 868 (7th Cir. 1936)— .............................. 101 United States v. Gordon, 242 F.2d 122 (3d Cir. 1957)— ............................ 102 United States v. Baldwin, 307 F.2d 577 (7th Cir. 1962)— .......................... 102 United States v. Whyte, 699 F.2d 375 (7th Cir. 1983)— ............................. 103 United States v. Stadtmauer, 620 F.3d 238 (3d Cir. 2010)— ...................... 103
B. Office of Chief Counsel on Limitations Periods and Return-Preparer Fraud Pre-Allen .................................................................................................... 104 2000 F.S.A. LEXIS 207 (Sept. 15, 2000)— .................................................. 104 C.
Tax Court on Limitations Periods and Return-Preparer Fraud .............. 109 Allen v. Comm’r, 128 T.C. 37 (2007)—....................................................... 109 City Wide Transit, Inc. v. Comm’r, 2011 T.C. Memo 2011-279 (2011)—... 113 Eriksen v. Comm’r, 2012 T.C. Memo 2012-194 (2012)—........................... 113 Finnegan v. Comm’r, T.C. Memo 2016-118 (2016)—................................. 117
D. Office of Chief Counsel Post-Allen on Limitations Periods and ReturnPreparer Fraud............................................................................................ 120 2012 IRS C.C.A. LEXIS 137, (June 4, 2012)—............................................ 120
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The author is a practicing attorney in Michigan. His main focus is in international disclosures to the I.R.S., federal and Michigan tax resolution, and civil appeals before the I.R.S.'s Office of Appeals. He has been admitted to the U.S. Tax Court. He has a LL.M. in Taxation and a J.D. from W.M.U. Cooley Law School. He also has an M.B.A. from Eastern Michigan University and Bachelor degrees from the University of Michigan.
