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Monday, January 13, 2003


The Tax Court�s opinion in Bruce L. Brosi is quite sensible, but the official summary at the beginning mangles the law. The summary states, �Because P did not file his 1996 income tax return prior to the notice of deficiency and did not pay his 1996 income taxes within 2 years of the mailing of the notice of deficiency, this Court lacks jurisdiction to award a refund or credit.� This makes no sense on its face. The summary states that the deficiency notice was issued on Fed. 26, 2001, and this decision was issued on January 13, 2003. Tax Court cannot possibly know if the tax was paid �within 2 years of the mailing of the notice of deficiency,� as it has not been 2 years.
The phrase should read, �within 2 years prior to the mailing of the notice of deficiency�. Tax Court notes that this has since been extended to 3 years prior to the mailing of the notice of deficiency, but that extension does not apply to Brosi�s tax year, and would still not have helped him, as the notice of deficiency came more than 3 years after the tax in question was paid. The government writes the rules, and their rules state that you have a three year deadline, and they can take all the time they damn well please.
This case is also significant for determining that in order to claim that the running of the statute of limitations has been suspended due to a disability, you must actually claim to suffer from a physical or mental impairment. The burden of caring for your invalid mother combined with the burden of working three days a week and earning a six figure salary is not a �disability�.

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