Judith S. Coffey, et al. v. Commissioner of Internal Revenue
Securities Privacy
Whether a Form 1040 (U.S. Individual Income Tax Return) filed with the U.S. Virgin Islands Bureau of Internal Revenue (VIBIR") pursuant to Section 932(c) (2) is the 'return required to be filed by the taxpayer' commencing the statute of limitations on assessment under Section 6501(a)
QUESTION PRESENTED The three-year statute of limitations established by Section 6501(a) of the Internal Revenue Code is triggered by filing “the [tax] return required to be filed by the taxpayer.” Under Section 932(¢)(2) of the Code, a “bona fide resident” of the U.S. Virgin Islands is required to file her U.S. income tax return with the Virgin Islands Bureau of Internal Revenue. The question presented in this Petition is: Whether a Form 1040 (U.S. Individual Income Tax Return) filed with the U.S. Virgin Islands Bureau of Internal Revenue (“VIBIR”) pursuant to Section 932(c) (2) is the “return required to be filed by the taxpayer” commencing the statute of limitations on assessment under Section 6501(a), even if it is subsequently determined that the taxpayer was not a bona fide resident of the Virgin Islands. u PARTIES The parties to this case include: ¢ Judith S. Coffey (Petitioner) ¢ The Estate of James Coffey, Judith Coffey Executrix (Petitioner) * Government of the United States Virgin Islands (Petitioner) ¢ The Commissioner of Internal Revenue (Respondent) STATEMENT OF RELATED CASES ¢ Melissa Coffey Hulett A.K.A. Melissa Coffey, et al. v. Commissioner of Internal Revenue, Nos. 3067609, 31119-09, 4720-10, 4949-10, United States Tax Court. Judgment entered January 29, 2018, Motion to Vacate granted, and revised Judgment entered July 24, 2018. ¢ Judith S. Coffey v. Commissioner of Internal Revenue, No. 18-3256, U.S. Court of Appeals for the Eighth Circuit. Judgment entered February 12, 2021, request for rehearing denied May 3, 2021. ¢ Estate of James Coffey, Judith Coffey Executrix v. Commissioner of Internal Revenue, No. 183259, U.S. Court of Appeals for the Eighth Circuit. Judgment entered February 12, 2021, request for rehearing denied May 3, 2021.