England v. United States (261 F.2d 455, 1958)

DUFFY, Chief Judge.

The complaint herein contains two counts. In the first count plaintiff, William England, seeks a declaratory judgment that certain written instruments executed by him are of no legal effect as being products of fraud; that the Court enter an order cancelling a Federal income tax lien imposed by the Government upon certain real estate owned by him; and that he be awarded the sum of $1200.00 alleged to have been paid by him as an offer in compromise. In the second count plaintiff, Mary England, sought a court order cancelling the Federal income tax lien referred to in count 1, and releasing her distinct interests in said real estate from the encumbrance of the lien.

The claims for fraud were based upon an allegation that taxpayer, in May, 1945, was fraudulently induced by a revenue agent to sign a written document in blank on the representation that the signature was a mere acknowledgment of an audit,- whereas, in truth-, the legal effect of the signature was a waiver of all future legal action regarding the decision of the agent as well as an acknowledgment that the decision was correct.

A second allegation of fraud was that in February of 1946 two other revenue agents induced him, by fraud, to execute a certain document. The third of the fraud allegations was that in March, 1955, still another revenue agent fraudulently induced him to sign a written instrument empowering the United States to reassess 1944 taxes although the statute