Liberty Global Loses Bid to Get $284 Million Tax Lawsuit Booted

Liberty Global Inc. must continue to fight a $284 million lawsuit after a federal judge said the US government didn’t need to mail it a formal tax bill in order to sue.

The telecommunications company’s argument was “misleading and inaccurate,” US District Judge R. Brooke Jackson said in an order on Thursday.

The judge rejected the company’s argument that the IRS needed to assess the taxes and penalties through a notice of deficiency and that the three-year deadline under tax code Section 6501(a) to make that assessment had passed.

“Although the Internal Revenue Code may require that the IRS issue ...