Kovens v. Commissioner

91 T.C. 74 (1988)

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Kovens v. Commissioner

United States Tax Court
91 T.C. 74 (1988)

Facts

Calvin and Roz Kovens (plaintiff) signed an Internal Revenue Service (IRS) Form 872-A agreement, which extended the IRS’s time to assess tax against them. The 872-A stated that the Kovenses could terminate it by sending a Form 872-T to the IRS, with termination effective when the IRS received the 872-T. After the Kovens sent an 872-T to the IRS but before the IRS received the 872-T, the IRS issued a deficiency notice to the Kovenses. The Kovenses filed a petition against the IRS commissioner (defendant) with the United States Tax Court challenging the IRS’s determination. The Kovenses moved to dismiss on jurisdictional grounds, arguing that the 872-A was terminated when they mailed the 872-T because the IRS breached its contractual obligation by intentionally or negligently failing to make an 872-T available. The Tax Court denied the Kovenses’ motion. Although the Tax Court observed that the IRS should make it easier for a taxpayer to obtain an 872-T, the court also concluded that the IRS breached no obligation to the Kovenses. Pursuant to Internal Revenue Code (code) § 7482(a)(2), the Kovenses then asked the Tax Court to certify an interlocutory appeal.

Rule of Law

Issue

Holding and Reasoning (Gerber, J.)

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