The Northern District of Illinois is not affected by Hurricane Katrina, and the fact that the Plaintiff lived in Louisiana for part of the relevant period does not change the statute of limitations
United States of America (Press Release) August 23, 2007 --
CHICAGO, Aug. 23 -- Judge David Coar declared President Bush and the IRS did not have authority to waive filing deadlines for Katrina victims in Illinois. The Federal Court systems were devastated in Louisiana and by Judicial Order all filing deadlines were suspended. The IRS suspended all deadlines at the direction of the President of the United States.
Plaintiff Michael Henry filed Suit against the IRS for various issues on December 22, 2006. The original notice of deficiency was filed by the IRS on December 13, 2004. United States Tax Division Attorney Thomas Cole, representing the IRS claimed in Court that the suit was not timely filed.
Thomas Cole ignored Presidential Declarations and IRS published documentation extending filing deadlines for 124 days due to Hurricane Katrina. Cole filed documents in The Northern District of Illinois on behalf of the IRS challenging relief granted by the IRS to victims of Hurricane Katrina.
Judge Coar then declared that Hurricane Katrina victims have no rights in Illinois. The President of the United States declared Louisiana a disaster area. The Internal Revenue Service added 124 days to all filing deadlines and their ability to file suits against taxpayers. And the Eastern District of Louisiana Federal Courts suspended all operations for 88 days.
In News Release IR-2005-84 News Release IR-2005-91 , and News Release IR-2005-96, the IRS granted affected taxpayers additional time until January 3, 2006, to file tax returns, to submit tax payments, and to perform certain time-sensitive acts listed in section 301.7508A-1(c)(1) and in Rev. Proc. 2005-27, 2005-20 I.R.B. 1050 (May 16, 2005). In consideration of the additional time that affected taxpayers have been granted to perform certain acts, this Notice extends the period for the government to take certain actions. Under the authority of section 7508A(a)(1) and section 301.7508A-1(c)(2), for affected taxpayers covered by the news releases, a postponement until January 3, 2006, is provided under section 7508A for the following government acts:
1. Making an assessment of any tax; issuing a statutory notice of
deficiency,
2. Allowing a credit or refund of any tax; collecting by the Secretary,
3. Bringing suit by the United States, or any office on its behalf, in
respect of any tax liability.
The IRS Stated the following reasons for delaying filing and Legal Deadlines:
“Documents maintained by the IRS within the covered disaster area may have been lost or destroyed as a result of Hurricane Katrina, or remain in buildings that are inaccessible. The destruction, loss or inaccessibility of these documents will materially interfere with the IRS’s ability to timely administer the internal revenue laws with respect to certain taxpayers”
Coar ignored it all and in his ruling stated:
“Plaintiff argues that the Louisiana courts were forced to shut down for 88 days due to Hurricane Katrina, and therefore the statute of limitations period should be tolled for 88 days. This argument carries no weight in this court. The statute of limitations for filing in the Northern District of Illinois is not affected by Hurricane Katrina, and the fact that the Plaintiff lived in Louisiana for part of the relevant period does not change the statute of limitations period for Illinois courts.”
Plaintiff Michael Henry filed Suit against the IRS for various issues on December 22, 2006. The original notice of deficiency was filed by the IRS on December 13, 2004. United States Tax Division Attorney Thomas Cole, representing the IRS claimed in Court that the suit was not timely filed.
Thomas Cole ignored Presidential Declarations and IRS published documentation extending filing deadlines for 124 days due to Hurricane Katrina. Cole filed documents in The Northern District of Illinois on behalf of the IRS challenging relief granted by the IRS to victims of Hurricane Katrina.
Judge Coar then declared that Hurricane Katrina victims have no rights in Illinois. The President of the United States declared Louisiana a disaster area. The Internal Revenue Service added 124 days to all filing deadlines and their ability to file suits against taxpayers. And the Eastern District of Louisiana Federal Courts suspended all operations for 88 days.
In News Release IR-2005-84 News Release IR-2005-91 , and News Release IR-2005-96, the IRS granted affected taxpayers additional time until January 3, 2006, to file tax returns, to submit tax payments, and to perform certain time-sensitive acts listed in section 301.7508A-1(c)(1) and in Rev. Proc. 2005-27, 2005-20 I.R.B. 1050 (May 16, 2005). In consideration of the additional time that affected taxpayers have been granted to perform certain acts, this Notice extends the period for the government to take certain actions. Under the authority of section 7508A(a)(1) and section 301.7508A-1(c)(2), for affected taxpayers covered by the news releases, a postponement until January 3, 2006, is provided under section 7508A for the following government acts:
1. Making an assessment of any tax; issuing a statutory notice of
deficiency,
2. Allowing a credit or refund of any tax; collecting by the Secretary,
3. Bringing suit by the United States, or any office on its behalf, in
respect of any tax liability.
The IRS Stated the following reasons for delaying filing and Legal Deadlines:
“Documents maintained by the IRS within the covered disaster area may have been lost or destroyed as a result of Hurricane Katrina, or remain in buildings that are inaccessible. The destruction, loss or inaccessibility of these documents will materially interfere with the IRS’s ability to timely administer the internal revenue laws with respect to certain taxpayers”
Coar ignored it all and in his ruling stated:
“Plaintiff argues that the Louisiana courts were forced to shut down for 88 days due to Hurricane Katrina, and therefore the statute of limitations period should be tolled for 88 days. This argument carries no weight in this court. The statute of limitations for filing in the Northern District of Illinois is not affected by Hurricane Katrina, and the fact that the Plaintiff lived in Louisiana for part of the relevant period does not change the statute of limitations period for Illinois courts.”
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