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LAROSA v. U.S.

No. 87-1554.

841 F.2d 544 (1988)

Dominick LAROSA; Joseph Larosa; the Larosa's International Fuel Company, Inc., Plaintiffs-Appellants, and Loretta C. Larosa, Plaintiff, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided March 14, 1988.

Attorney(s) appearing for the Case

George John Rabil, Washington, D.C., for plaintiffs-appellants.

Mary Francis Clark, Tax Div., Dept. of Justice, Washington, D.C., (Breckinridge L. Willcox, U.S. Atty., Baltimore, Md., William S. Rose, Jr., Acting Asst. Atty. Gen., Michael L. Paup, Gilbert S. Rothenberg, Attys., Tax Div., Dept. of Justice, Washington, D.C., on brief), for defendant-appellee.

Before SPROUSE and WILKINS, Circuit Judges, and YOUNG, United States District Judge for the District of Maryland, sitting by designation.

WILKINS, Circuit Judge:

Dominick LaRosa, Joseph LaRosa and their close corporation, The LaRosa's International Fuel Co., Inc., (Taxpayers) have filed a consolidated appeal from the district court's refusal to set aside jeopardy tax assessments made against them by the Internal Revenue Service (IRS). We dismiss the appeal for lack of jurisdiction.

I.

Dominick and Joseph LaRosa were indicted in Maryland state...

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