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court held that on December 5, 1988, when assessments of the
Heftis' tax liabilities for the years 1980 through 1982 were
made, the assessment period had not expired. The court sustained
the District Court's holding for the IRS on a summary judgment
motion.
In the instant case, petitioner does not argue, as did the
Heftis, that the assessment made in accordance with a decision by
this Court after a payment of the tax liability had been made was
not valid, but argues that the payment made before the assessment
was not a valid collection. The Hefti case indicates, however,
that a tax payment made by a taxpayer prior to an assessment may
be a proper collection of the tax.
It is apparent that the provisions of section 6502(a) with
respect to collection after assessment contain the assumption
that there is an unpaid amount at the time of assessment. In
effect, petitioner's argument here that collection has not been
made within the period provided under section 6502(a) is an
argument that the $218,292.77 paid by petitioner on his 1966 tax
liability was a deposit and not a payment of 1966 taxes and
additions to taxes. Petitioner makes this argument even though
he stipulated as a fact that "on September 18, 1973, petitioner
made a payment in the amount of $218,292.77 on his 1966 tax
liability." Clearly, if petitioner made a payment on his tax
liability and thereafter the tax was properly assessed, as is
also stipulated here, there is nothing to be collected after the
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