BOULEZ v. C.I.R.

No. 82-1048.

810 F.2d 209 (1987)

Pierre BOULEZ, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided February 13, 1987.


Attorney(s) appearing for the Case

Lawrence D. Bernfeld, New York City, with whom Alfred R. McCauley, Washington, D.C., and Allen Greenberg, New York City, were on brief, for appellant.

Terry L. Fredericks, Atty., Dept. of Justice, with whom Glenn L. Archer, Jr., Asst. Atty. Gen., and Michael L. Paup, Atty., Dept. of Justice, Washington, D.C., were on brief, for appellee.

Before WALD, Chief Judge, ROBINSON, Circuit Judge, and WRIGHT, Senior Circuit Judge.


Opinion for the Court filed by Circuit Judge ROBINSON.

SPOTTSWOOD W. ROBINSON, III, Circuit Judge:

This appeal summons us to adjudge the validity of an oral agreement between a taxpayer and an official of the Internal Revenue Service (IRS) purporting to compromise a disputed income tax liability. The United States Tax Court held the agreement ineffective on the ground that the official lacked authority to enter into...

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