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LICARI v. C.I.R.

No. 90-70258.

946 F.2d 690 (1991)

Anthony C. and Mildred M. LICARI, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided October 7, 1991.

Attorney(s) appearing for the Case

J. Clancy Wilson, Branton & Wilson, San Diego, Cal., for petitioners-appellants.

Kenneth W. Rosenberg, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before FLETCHER and CANBY, Circuit Judges, and McNICHOLS, District Judge.

FLETCHER, Circuit Judge:

OVERVIEW

Taxpayers, Anthony and Mildred Licari, appeal the Tax Court's application of a 25% penalty pursuant to 26 U.S.C. § 6661 to their undisputed understatement of tax liability. The Licaris contend that retroactive application of the 25% penalty, rather than the 10% penalty rate that applied at the time they filed their tax returns, violated their constitutional rights.1 We affirm.

FACTS...

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