LOKEN, Circuit Judge.
When two taxpayers claim a tax benefit to which only one is entitled, the Internal Revenue Service may issue "whipsaw" deficiency notices denying the benefit to both until the rightful claimant can be determined. In this case, on their 1995 and 1996 federal income tax returns, Linda M. Sherbo and her ex-husband, Steve, claimed conflicting earned income credits based upon their children. The IRS issued deficiency notices to both taxpayers. Linda...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
