02-04-2005, 02:27 PM
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The Outta Commissiona
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Join Date: Oct 2004
Location: Florida Republic
Posts: 5,265
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Suits On Account Stated?
I need help from some redemption students on this one. I know about the mirror thing, so could you please elaborate?
I understand the basic premise & can see how this works when I'm a tertious intervenor.
This is kickin' my - - -
Here's the meat of it for a quick perusal- Generally speaking, an account stated is based on the common law concept that an implied contract arises when the debtor (the Service) submits to the creditor (the taxpayer) a statement of the final balance due on an account and the creditor agrees to accept the proposed balance to close the account. See Bonwit Teller & Co. v. United States, 283 U.S. 258 (1931). Subject matter jurisdiction for a suit on an account stated is established under 28 U.S.C. ยงยง 1346(a)(2), 1491(a)(1).
And the link for further comprehension:
http://www.irs.gov/irm/part35/ch18s07.html#d0e599355
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Originally Posted by Jerry Pitts
The whole system is based upon a 'presumption' that something was represented to have occurred which may or may not have occurred in the manner which has been represented.
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When the going gets weird, the weird turn pro - Hunter S. Thompson
Last edited by weishaupt1776 : 02-04-2005 at 02:29 PM.
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