- 10 -
York in the case of United States v. Kantor, charging him with a
single count of violating section 7203, in that he willfully and
knowingly failed to make at the time required by law an income
tax return to the IRS for 1985. Mark pleaded guilty to the
charge, and on June 22, 1989, he was sentenced to 2 years'
probation and fined $10,000. The terms of probation required
Mark to complete 320 hours of community service and "continue to
seek drug treatment".
On May 15, 1990, John J. Fitzgerald, an IRS Appeals officer,
solicited from petitioners an open-ended extension of the period
of limitations for each of the 5 years in issue by sending a form
letter with two Forms 872A to petitioner's attorneys, Steven
Mastbaum, Michael Feldberg, and Joel Goldschmidt. On June 4,
Mr. Fitzgerald renewed the request by sending another form letter
requesting that petitioners sign two copies of a Form 872, which
would extend the period of limitations for each year by a
specified period starting on August 26, 1990, the third
anniversary of the date petitioners filed their tax returns.
Mr. Goldschmidt returned the completed Forms 872 to Mr.
Fitzgerald on July 25, 1990, with a cover letter stating that he
understood that Mr. Fitzgerald had no authority to limit the
scope of the extension despite an earlier agreement to do so.
The forms, signed by petitioners, and dated July 24, 1990,
extended the period of limitations until June 30, 1991. On
February 11, 1991, Mr. Fitzgerald sent a request for a second
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011