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CHESHIRE v. C.I.R.

No. 00-60855.

282 F.3d 326 (2002)

Kathryn CHESHIRE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

February 8, 2002.

Attorney(s) appearing for the Case

John Edward Leeper (argued), Law Office of Joseph Abraham, Jr., El Paso, TX, for Petitioner-Appellant.

Joan I. Oppenheimer (argued), David English Carmack, U.S. Dept. of Justice, Tax Div., Charles Casazza, Clerk, U.S. Tax Court, Richard W. Skillman, Chief Counsel, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Washington, DC, for Respondent-Appellee.

Before KING, Chief Judge, DAVIS, Circuit Judge, and VANCE, District Judge.

KING, Chief Judge:

The Commissioner of Internal Revenue assessed a tax deficiency and associated penalties against Petitioner — Appellant Kathryn Cheshire. In the United States Tax Court, Cheshire asserted claims for innocent spouse relief from the tax deficiency and penalties under § 6015(b), (c), and (f) of the Internal Revenue Code. 26 U.S.C. § 6015 (Supp.2001). The Tax Court denied Cheshire's request for innocent spouse relief, and Cheshire appeals...

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