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HILLMAN v. I.R.S.

No. 00-1915.

250 F.3d 228 (2001)

David H. HILLMAN; Suzanne Hillman, Petitioners-Appellees, v. INTERNAL REVENUE SERVICE, Respondent-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided: April 17, 2001.

Attorney(s) appearing for the Case

ARGUED: Kenneth L. Greene, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, DC, for Appellant.

Stefan F. Tucker, VENABLE, BAETJER, HOWARD & CIVILETTI, L.L.P., Washington, D.C., for Appellees.

ON BRIEF: Paula M. Junghans, Acting Assistant Attorney General, Howard T. Perelmuter, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellant.

David E. Sellinger, Susan Edlavitch, Damon W.D. Wright, VENABLE, BAETJER, HOWARD & CIVILETTI, L.L.P., Washington, D.C., for Appellees.

Before WILKINS and WILLIAMS, Circuit Judges, and HAMILTON, Senior Circuit Judge.

Reversed by published opinion. Senior Judge Hamilton wrote the opinion, in which Judge Wilkins and Judge Williams joined.

OPINION

HAMILTON, Senior Circuit Judge:

In mid-July 1997, David and Suzanne Hillman (the Hillmans) received written notice from the Commissioner of the United States Internal Revenue Service (the Commissioner) that a deficiency existed in the amount of federal income taxes they had paid for taxable years 1993 and 1994. According...

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