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affd. without published opinion 894 F.2d 1340 (8th Cir. 1989).
On October 4, 1988, while the case was on appeal, the IRS
received a check from the Heftis in the amount of $155,500 which
the IRS applied to the Heftis' 1980 through 1982 tax liability.
On December 5, 1988, which was prior to the affirmance of our
opinion by the Court of Appeals, the IRS assessed the amount of
the deficiencies and additions to tax for the tax years 1980
through 1982 in accordance with the decision of this Court.
Approximately 1 year after having made the $155,500 payment to
the IRS, the Heftis filed claims for refund for the years 1980
through 1982 asserting that the IRS had failed to make lawful
assessments of the tax for the years 1980 through 1982. A few
weeks after the claims were filed, the IRS denied the claims.
The District Court ruled for respondent that the claims were
properly denied, and the Court of Appeals for the Seventh Circuit
affirmed that decision, holding that the assessments made by the
IRS on December 5, 1988, while an appeal from the decision of
this Court was pending in the Court of Appeals for the Eighth
Circuit, were valid assessments made within the appropriate time
after a decision by this Court and prior to that decision's
becoming final. The court pointed out that the Heftis argued
that their case was not a typical case alleging an overpayment
and seeking a refund; rather they asserted that it involved a
demand by them for a return of "deposits" based on the failure of
the Government to assess properly their tax liabilities. The
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