Amori

The United States moves for summary judgment in its suit against a husband and wife for unpaid income tax incurred in the year 1947. Defendants’ main defense is that the statute of limitations has run. Both plaintiff and defendants agree that the applicable statute of limitations is Section 276(c) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 276 (e), which provided in part:

The United States contends that- the assessment mentioned in Section 276(c) refers to an assessment by the Commissioner, which took place in the instant case when the Commissioner signed the assessment list, on May 21, 1948. This suit was filed on April 27, 1954, which was within six years after the assessment by the Commissioner.

Defendants contend that the Federal tax system is basically one of self-assessment, and that the assessment mentioned in Section 276(c) refers to the self-assessment which takes place when a taxpayer files his return; in this case the defendants filed returns for the taxes in question on March 15, 1948. If the defendants’ interpretation of Section 276(c) is correct, then the six-year period of limitations expired before the complaint was filed in the case at bar.

When…