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TAX TRENDS

which the possibility of future appellate therein” and “pending,” the Third Circuit collection of a tax debt. The earliest tax
review expired. held that the action was filed timely. liability at issue in the case was from
The Third Circuit found that only the The court found that at least 129 days 1986; the IRS assessment occurred
second definition worked for purposes of remained in the statute-of-limitation in 1994. On top of the approximately
Sec. 6330(e)(1). The tolling clause in Sec. period when the D.C. Circuit issued its five years that collection was barred
6330(e)(1) identifies a singular “period” mandate and that, under the applicable because he was engaged in bankruptcy
of suspension, but the first definition of meanings of “appeals therein” and “pend- proceedings, Weiss, through his series
“pending” would involve several distinct ing,” the limitation period was not re- of administrative and judicial appeals,
periods of piecemeal tolling. In the court’s duced either by the time that Weiss took avoided collection of tax that he
view, if Congress had intended to account to file his petition for a writ of certiorari admitted on returns that he owed for
for such intermittent tolling, it could have (62 days) or by the time that the Supreme another 23 years.
used the word “periods.” Therefore, Con- Court took to deny the petition (40 days). Weiss, No. 21-1592 (3d Cir. 11/2/22) ■
gress intended that the second meaning Thus, the court concluded that the gov-
apply and that “pending” in Sec. 6330(e) ernment had 129 days after the Supreme
(1) describes a continuous period that in- Court’s denial of Weiss’s petition to com-
cludes not only the hearing and “appeals mence this action, and it did so within Contributor
therein” but also any intervening periods 64 days, which left at least 65 days of the
James A. Beavers, CPA, CGMA, J.D.,
of indeterminate length during which an 10-year limitation period to spare.
LL.M., is The Tax Adviser’s tax technical
appeal or petition could be filed. content manager. For more information
Application of Sec. 6330(e)(1) Reflections
about this column, contact
using these meanings: Applying Sec. This case vividly illustrates how long a
thetaxadviser@aicpa.org.
6330 with these meanings for “appeals determined taxpayer can string out the

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52 January 2023 The Tax Adviser
4/29/21 9:40 AM
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