Robert C. MacElvain - Page 6




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          been final.  See secs. 7481(a)(1), 7483.                                    
          E. District Court Collection Suit                                           
               In or about March 1996, the United States commenced a civil            
          action against petitioner in the U.S. District Court for the                
          Middle District of Alabama.  The action, which sought to reduce             
          the Government’s tax claims for 1980 through 1982 to judgment,              
          prayed that the Court find the “defendant, Robert C. MacElvain,             
          indebted to the United States in the amount of $2,091,477.76, as            
          of March 18, 1996, for unpaid federal income tax liabilities for            
          calendar years 1980, 1981, and 1982, plus further accruals of               
          interest and statutory additions thereon according to law, and              
          that judgment be entered in favor of plaintiff United States of             
          America for that amount.”                                                   
               Petitioner participated actively in the foregoing action,              
          asserting a variety of defenses, specifically including the                 
          statute of limitations.                                                     
               In April 1997, the District Court entered judgment in favor            
          of the United States and against petitioner “for unpaid taxes,              
          interest, penalties and lien fees for the years 1980, 1981 and              
          1982 * * * in the amount of $2,091,477.76 plus interest and                 
          statutory additions as allowed by law”.4                                    



               4  The District Court’s judgment made clear that the sum of            
          $2,091,477.76 represented “the amount due and payable through               
          March 18, 1996" and did not include “additional interest,                   
          penalties or fees which may have accrued since that time.”                  





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