Limitations on Assessment and Collection (Barred v. Not Barred)

ID:
UILC:
CCA_2013091913550728
6702.00-00, 6501.00-00
Third Party Communication: None
Date of Communication: Not Applicable
Number: 201348015
Release Date: 11/29/2013
From:
Sent: Thursday, September 19, 2013 1:55:07 PM
To:
Cc:
Bcc:
Subject: RE: statute of limitations on assessment of section 6702 penalty
We made the argument that no SOL applies in briefs submitted in a couple of cases where taxpayers raised the SOL as a bar to assessment of the penalty. The Tax Court did not need to decide the issue. Crites v. Commissioner, T.C. Memo. 2012-267 and O’Brien, T.C. Memo. 2012-326 have a little discussion of what we argued.
Obviously, we don’t want to get into this situation if we can make an assessment w/i three years of a frivolous submission.