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PROCRASTINATOR OF THE YEAR?

November 06, 2003

On October 17, 1977, the IRS issued a $5,335 check to Stanley and Toni Goss as their 1975 tax refund. The check went missing, and the Gosses and the IRS spend several years negotiating over the check. Ten years later, in October 1987, the IRS sent a voucher form to Mr. and Mrs. Goss; the IRS promised to reissue the check upon return of the form. The Gosses balked because the voucher form did not include interest. In December 1999, the IRS said that they could still seek interest if they signed the voucher.

Communication then ceased between the Gosses and the IRS.

Thirteen years after they received their last letter from IRS, the Gosses sued the IRS for a new check.

WHATEVER THE STATUTE OF LIMITATIONS IS, IT'S NOT 13 YEARS

The IRS said that two statutes of limitations apply: a one-year statute for claims resulting from checks, and a six-year statute on general claims against the government. The court agreed that the statute had run, one way or another.

THE MORAL?

Thirteen years is enough time for your kindergartner to start attending college classes; if you lose your IRS check, you need to take action by middle school.

Cite: STANLEY B. GOSS, ET AL. v. US, DC-ND OH, 9/18/03 (no link available).

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