The IRS didn’t miss its deadline to assess taxes against a company because the company’s tax return wasn’t filed either through faxing a copy to an IRS agent or mailing a copy to an IRS lawyer, an appeals court ruled.
The Friday decision from an 11-judge panel of the US Court of Appeals for the Ninth Circuit rejected a May ruling from a divided three-judge Ninth Circuit panel, which had sided against the government.
The case concerned whether Seaview Trading LLC, which was classified as a partnership for federal tax purposes, had filed its delinquent return for the ...