Mac Rohde, A/K/A Max Ralph Rohde, A/K/A Mack Rohde v. United States

The District Court granted a summary judgment for the Government in this action to foreclose tax liens and to recover taxes assessed on June 8, 1956. The sole question on the taxpayer’s appeal is: Was the taxpayer’s waiver of the 6-year statute of limitations effective without the signature of the District Director upon the waiver, under the provisions of Section 6502(a) of the Internal Revenue Code of 1954?

Section 6502(a) provides that a proceeding for collection of federal taxes must be “begun — (1) within 6 years after the assessment of the tax, or (2) prior to the expiration of any period for collection agreed upon in writing by the Secretary or his delegate and the taxpayer before the expiration of such 6-year period * * *.” The action is barred unless there was an effective agreement in writing within the meaning of the second clause of Section 6502 (a), because the complaint was not filed until December 10, 1963.

On June 24, 1960, the taxpayer executed Internal Revenue Service Form 656-C entitled “Offer in Compromise” and submitted the form to the District Director in New York. The form included the following provision:

The form contained a signature line for the…