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Cooper, Lonnie L. v. U.S.
- Case NameUNITED STATES OF AMERICA, Plaintiff v. LONNIE L. COOPER, Defendant.
- CourtUnited States District Court for the District of Columbia
- DocketCivil Action No. 82-0904
- JudgeGREEN
- Parallel Citation1983 WL 158751 A.F.T.R.2d (RIA) 83-92283-1 U.S. Tax Cas. (CCH) P9266
- LanguageEnglish
- Tax Analysts Electronic Citation1983 UST 2-61
Cooper, Lonnie L. v. U.S.
Edward J. Snyder, Department of Justice, Washington, D.C. 20530, for plaintiff. G. James Frick, 928 Barr Building, Washington, D.C. 20006, for defendant.
ORDER
Plaintiff, the United States, is seeking to reduce to judgment a 1972 income tax assessment made against defendant on April 5, 1976. Defendant has moved for summary judgment, relying on an abatement notice he received from the Internal Revenue Service dated September 6, 1982 and his deposition testimony denying the attribution of income which is the basis of the underlying assessment. Defendant has not provided a statement of undisputed material facts as required by Local Rule 1-9(h) and plaintiff contends that there are genuine issues of material fact regarding the merits of the assessment. With respect to the abatement notice, based on undisputed facts, defendant is not entitled to judgment as a matter of law.
The abatement notice at issue here was generated wholly in error and has no effect on the underlying assessment. See Affidavit of Pamela L. Keve, Special Procedures Technician, Special Procedures Staff, Office of the Director, Baltimore District, Internal Revenue Service.
Because the statutory assessment period for 1972 against defendant has expired, the IRS cannot make a new assessment for that tax year, 26 U.S.C. sections 6501(c)(1), (2)(1976). However,
Whenever an abatement is issued because of a mistake of
fact or bookkeeping error, the assessment can be reinstated, at
least so long as this does not prejudice the taxpayer.
Crompton Richmond Co. v. United States, 311 F. Supp. 1184, 1187 (S. D. N. Y. 1970). See also Kroyer v. United States, 55 F.2d 495, 499 (Ct. Cl. 1932).
Defendant does not allege that he will be prejudiced by the reinstatement of the assessment. Indeed, he did not alert plaintiff to the abatement notice of September 6, 1982, until the conclusion of his deposition on November 10, 1982.
Accordingly, since that erroneous abatement has now been reversed and the assessment validly reinstated, Keve Affidavit, Para. 14 and Exh. E, and material issues of fact concerning that assessment remain in dispute, it is, by the Court, this 8th day of February, 1983,
ORDERED that defendant's motion for summary judgment shall be and it hereby is denied.
- Case NameUNITED STATES OF AMERICA, Plaintiff v. LONNIE L. COOPER, Defendant.
- CourtUnited States District Court for the District of Columbia
- DocketCivil Action No. 82-0904
- JudgeGREEN
- Parallel Citation1983 WL 158751 A.F.T.R.2d (RIA) 83-92283-1 U.S. Tax Cas. (CCH) P9266
- LanguageEnglish
- Tax Analysts Electronic Citation1983 UST 2-61
