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UNITED STATES v. MOYER

UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF PENNSYLVANIA


June 6, 1968

UNITED STATES of America, Plaintiff,
v.
Alvin C. MOYER and Jacob E. Moyer, d/b/a Moyer Brothers, Defendants

Sorg, District Judge.

The opinion of the court was delivered by: SORG

MEMORANDUM

SORG, District Judge.

 The plaintiff, United States of America, has filed a Motion for Summary Judgment in this civil action to reduce to personal judgment certain taxes, penalties and interest assessed by the United States for the years 1957, 1958, 1959 and 1960.

 There is no dispute, and counsel have stipulated, that the taxes involved, consisting of withholding, social security and federal unemployment taxes, were timely assessed in the correct amounts. It is also stipulated that the sole issue for determination here is whether this suit is barred by the Tax Statute of Limitations for Collection *fn1" vel non as of July 16, 1966. On that date, Alvin C. Moyer, one of the above named defendants, executed the first of two tax collection waivers, the apparent effects of which were to extend the time for payment of the taxes in issue to March 31, 1967, one day after this action was commenced. It is agreed that these apparent extensions would not be effective if the statutory time for collection had already expired at the time the first of the aforesaid waivers was executed, i. e., July 16, 1966.

 On November 22, 1957, the District Director of Internal Revenue made the first of twelve assessments for the years in question. *fn2" The last assessment was made on June 3, 1960. On June 21, 1960, Moyer Brothers, over the signature of A. C. Moyer, partner, submitted an offer in compromise to the Internal Revenue Service, which contained the following language:

 

6. The undersigned proponent waives the benefit of any statute of limitations applicable to the assessment and/or collection of the liability sought to be compromised, and agrees to the suspension of the running of the statutory period of limitations on assessment and/or collection for the period during which this offer is pending, or the period during which any installment remains unpaid, and for one year thereafter.

 By letter dated March 20, 1962, one year, eight months and twenty-nine days later this offer in compromise was rejected. It is contended by the United States that these arrangements effected an extension of the statutory period for collection to August 21, 1966, computed as follows: Date of assessment November 22, 1957 Expiration of normal 6-year statute of limitations November 22, 1963 Length of time during which offer in compromise was pending (1 year, 8 months, 29 days) and one year thereafter to be added to above expiration of statute of limitations August 21, 1966

19680606

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