Florida Businessman Loses Limitations Battle Over 2004 Tax Bill

A Florida businessman failed to convince a federal court that a 10-year statute of limitations barred the IRS’s efforts to collect a tax liability from 2004.

Richard Cullifer’s argument that the government’s case seeking to collect the debt—originally attributable to a company for which he served as a director—should be dismissed is inconsistent with the text, structure, and operation of the Tax Code, Judge Donald M. Middlebrooks said Thursday for the US District Court for the Southern District of Florida.

A September 2015 assessment against Cullifer under IRC Section 6901 as a transferee of Neches Industrial Parks Inc.'s debts for ...