Aiken v. Burnet

In Aiken v. Burnet, 282 U.S. 277, 51 S.Ct. 148, 75 L.Ed. 339 (1931) the taxpayer had executed a waiver, which the Commissioner accepted, extending the time in which the Commissioner may make an assessment of taxes for specified calendar years. At the time the waiver was filed with the Commissioner, Section 250(d) of the Revenue Act of 1921 was not in force, and there was no express provision under the then existing laws for the acceptance of such waivers. The waiver was upheld. Said Mr. Justice Brandeis, speaking for a unanimous court (at pp. 280-281, 51 S.Ct. at p. 149): 'The limitation periods on assessment could be waived by the taxpayer in the same fashion as other statutes of limitations are waived. No reason appears why the Commissioner could not accept such a waiver prior to the act of 1921 If authority was needed for the acceptance of such waivers, it may be found in the general broad administrative provisions of the respective acts.'