Kovakovich

This appeal presents the issue whether the two-year statute of limitations for an action based upon an oral contract or the four-year statute for an action based upon a contract founded on an instrument in writing applies to the particular facts found by the trial court. Because we will hold that the four-year statute applies, we will address the additional issue of when plaintiff’s contract action accrued in order to determine whether the action was timely filed.

It was March of 1978 when respondent Kovakovich contacted appellant E.O.C. Ord, an attorney certified as a tax specialist, for the purpose of representing him and his wife in a tax deficiency action which had been filed by the Internal Revenue Service for the tax years 1966 and 1967. The action was set for trial in the United States Tax Court about two months later. Kovakovich had been referred to Ord by his general attorney, Vincent Todisco.

Ord and Kovakovich initially agreed that for $2,000 Ord would attempt to obtain a continuance of the trial, perform an investigation to determine whether any legal or factual basis existed for a reduction in the Internal Revenue Service assessment, explore the possibility…