LOS ANGELES -- The Internal Revenue Service is seeking more than $6.5 million from the estate of Nicole Brown Simpson, a claim based on a $12 million civil judgment owed the estate by O.J. Simpson but never paid.
Louis H. Brown -- Nicole Brown Simpson's father and the administrator of her trust, created to support her two children -- said Wednesday he is appealing the IRS demand, which was made in September.
Brown said the estate petitioned the U.S. Tax Court in Washington last week to intervene after failing to come to agreement with IRS officials. He declined to comment in detail about the dispute.
The estate's appeal, filed Dec. 7, said the IRS demand for the money is based on a civil judgment against O.J. Simpson that "might never be collected."
Brown said the IRS gave the estate 90 days to comply. But he added, "There's been no money collected, and no basis for that lien. So we said, 'IRS, you're nuts.' "
The former football star has not paid "one single penny" of the $12 million he was ordered to pay the estate in the civil case, Brown said. A jury last year held Simpson liable for the slaying of his former wife and ordered him to pay damages. Simpson was acquitted of murder in an earlier criminal trial.
Such tax matters are confidential until they are appealed to the tax court and the amount in dispute becomes public record.
IRS spokeswoman Laurie Kellerman said the agency is seeking to collect $6,546,253 from the Brown estate, but declined to comment further. "We can't confirm or deny anything," Kellerman said.
In all, Simpson was ordered to pay $33.5 million to the estates and heirs of Nicole Simpson and her friend Ronald Goldman, who was also killed.
Nicole Simpson had about $768,000 in assets when she was fatally stabbed on the walkway outside her Brentwood townhouse.
Pub Date: 12/18/98