United States v. Daryl Kollman

Daryl J. Kollman appeals the district court’s judgment in an action by the United States to reduce to judgment income tax assessments for the 1996 calendar year and to foreclose on certain properties. The district court determined, among other things, that the government’s collection suit was not barred by the ten-year statute of limitations. See 26 U.S.C. § 6502 (a)(1). The court did so on the basis that the running of the statute of limitations had been tolled. See § 6330(e)(1). Kollman asserts that the district court erred. We disagree and affirm.

BACKGROUND

On November 24, 1997, the Internal Revenue Service (IRS) made an assessment against Kollman for the 1996 tax year. On March 18, 1999, Kollman submitted a request for a Collection Due Process (CDP) hearing. See § 6330(b). On June 18, 1999, the IRS issued a notice of determination regarding Kollman’s request for a CDP hearing. He then had a right to appeal the CDP determination to the United States Tax Court within thirty days. See § 6330(d)(1). However, he did not do so. On March 12, 2008, the government filed a complaint seeking to reduce the assessment to judgment and to foreclose tax liens against two parcels…