U.S. v. Witkemper

Record contained overwhelming evidence to support finding that defendants-taxpayers had failed to pay their employees’ FICA taxes and related penalties and had made fraudulent property conveyances in effort to avoid federal tax liens. Moreover, while defendants claimed that instant action was untimely, since it was filed more than 10 years after initial assessment of unpaid FICA taxes, record showed that 10-year period was tolled by 203 days by active Offer in Compromise that was eventually withdrawn. Also, although defendants claimed that said Offer was never in effect because it contained certain typographical errors, and because it contained one defendant’s forged signature, Dist. Ct. could properly find that Offer was in effect and that it contained said defendant’s actual signature. Too, any typographical errors were minor and did not pertain to effective dates that Offer was in existence. Ct. also issued rule to show cause why defendant’s appellate counsel should not be removed or suspended from Ct. of Appeals bar under Rule 46 for filing frivolous appeal.