Costello

MEMORANDUM DECISION: DENYING DEFENDANT’S MOTION TO DISMISS; GRANTING DEFENDANT’S MOTION FOR JUDGMENT ON THE PLEADINGS; AND DENYING PLAINTIFF’S MOTION TO AMEND THE JUDGMENT

INTRODUCTION

Plaintiff has brought suit against the United States to enjoin the Internal Revenue Service from assessing a tax deficiency against him. He claims that the intended assessment is barred by the statute of limitations applicable to partners under the partnership tax provisions of the Internal Revenue Code (“the Code”).

The government has brought a motion to dismiss the action for lack of jurisdiction, based on the Anti-Injunction Act which prohibits suits restraining the assessment or collection of taxes. 26 U.S.C. § 7421 . In the alternative, the government has asked for a judgment on the pleadings. The government claims that the statute of limitations pertinent to the plaintiff has not run, but has been extended pursuant to special extension provisions in the Code. Whether the limitations period has run or is extended under the facts of this case presents an issue of first impression.

FACTS

The plaintiff, John J. Costello, has filed this complaint alleging that a tax deficiency assessment made…