United States v. Orville Wayne McGee

On July 26, 1990, the United States brought suit to reduce to judgment unpaid federal tax assessments made against Orville Wayne McGee that totalled $92,957.28, plus interest. McGee moved to dismiss the suit for failure to state a claim on the ground that it was not brought within the six-year limitations period of 26 U.S.C. § 6502 (a)(1988). McGee asserted that the complaint failed to allege that he had waived the limitations period. The district court granted the United States leave to amend the complaint. Both parties then moved for summary judgment on the statute of limitations issue, and the district court granted the government’s motion for summary judgment. McGee appeals. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We affirm.

FACTS

McGee and his former wife operated a mobile home sales business during 1980 and 1981. During this time, some of the taxes that were withheld from their employees’ wages were not paid to the government. In June of 1982, the Internal Revenue Service (“IRS”) made several assessments against the McGees. As of July 26, 1990, McGee owed the government $92,957.68, plus interest. McGee does not dispute the merits of the assessments. He merely…