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PEARSON v. C.I.R.

No. 88-3961. Non-Argument Calendar.

890 F.2d 353 (1989)

James C. PEARSON, Deceased, Mildred Pearson, Personal Representative, and Mildred Pearson, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

December 11, 1989.

Attorney(s) appearing for the Case

Gary R. Allen, Gilbert S. Rothenberg, Stuart E. Horwich, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before JOHNSON, HATCHETT and ANDERSON, Circuit Judges.

PER CURIAM:

In this tax case, we hold that: (1) I.R.C. § 6212(b)(2) does not preclude the Commissioner from mailing a deficiency notice relating to a joint return to one spouse when the Commissioner seeks to collect the entire deficiency from that spouse; and (2) the Tax Court cannot provide equitable remedies.

I. BACKGROUND

In 1975, James Pearson and his former wife, Patricia, filed a joint tax return, claiming a $9,136 refund. At nearly the...

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