THOMPSON v. C.I.R.

No. 12-1725.

729 F.3d 869 (2013)

Randall J. THOMPSON; Karen G. Thompson, Appellants v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: September 9, 2013.


Attorney(s) appearing for the Case

Edward Morris Robbins, Jr. , argued, Beverly Hills, CA, for appellant.

Andrew Weiner , argued Washington, DC, Gilbert S. Rothenberg and Richard Farber , of Washington, DC, on the brief, for appellee.

Before RILEY, Chief Judge, WOLLMAN and GRUENDER, Circuit Judges.


WOLLMAN, Circuit Judge.

Randall and Karen Thompson (the Thompsons) appeal from the United States Tax Court's order dismissing their petition challenging a notice of deficiency issued by the Internal Revenue Service (IRS). We conclude that the Tax Court had jurisdiction over the Thompsons' petition, and thus we reverse.

In 2001, Randall Thompson (Thompson) formed RJT Investments X, LLC (RJT) and began acting as RJT's tax matters partner. Later that year, Thompson...

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