Opinion ID: 540152
Heading Depth: 2
Heading Rank: 2

Heading: facts

Text: 8 Sometime prior to July 20, 1978, the taxpayer was subpoenaed to testify before the Florida Grand Jury. Although the taxpayer was granted immunity, he refused to testify in front of the grand jury. Thereafter, the taxpayer was incarcerated for civil contempt for his failure to testify. On July 20, 1978, outside the presence of the grand jury, the taxpayer gave a sworn question and answer statement to an Assistant State Attorney, who was designated as the legal advisor to the grand jury. This sworn statement was later transcribed and an agent for the Internal Revenue Service testified at the trial that he received a copy of the sworn statement and was aware that the statement was taken outside the presence of the grand jury. The taxpayer admitted in the statement that he received $230,000 in 1977 from the sale of large quantities of marijuana. The taxpayer did not file a tax return for the year 1977. 9 On October 2, 1981, the Commissioner of Internal Revenue issued a notice of deficiency to the taxpayer asserting that the taxpayer owed federal income taxes plus additions to the tax for fraud for the year 1977. In calculating the taxpayer's deficiencies the Internal Revenue included in the taxpayer's income the $230,000 derived from the drug sale income. Apparently, the Internal Revenue had no independent basis for asserting that the taxpayer received the $230,000 worth of income. On January 6, 1982, over 90 days from the issuance of the notice of deficiency, the taxpayer filed a petition with the Tax Court for a redetermination of his alleged deficiencies for the 1977 tax year. The Tax Court dismissed the petition for redetermination on March 8, 1982 due to untimely filing. 10 The taxpayer brought this injunction suit on November 27, 1985. On October 3, 1988 the district court had a one-day trial on this matter. On December 21, 1988, the district court entered an Order dismissing the complaint and denying the taxpayer's request for injunctive relief. This appeal followed.