MARCH v. I.R.S.

No. 02-2087.

335 F.3d 1186 (2003)

Brian Homer MARCH and Victoria Baca March, Plaintiffs-Appellants, v. INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

July 15, 2003.


Attorney(s) appearing for the Case

Submitted on the briefs:* Paul F. Becht of the Becht Law Firm, Albuquerque, NM, for Plaintiffs-Appellants.

David C. Iglesias, United States Attorney, and Manuel Lucero, Assistant U.S. Attorney, District of New Mexico, Albuquerque, NM, for Defendant-Appellee.

Before KELLY, McKAY, and MURPHY, Circuit Judges.


McKAY, Circuit Judge.

We originally filed an opinion in this case on February 25, 2003. Appellee Internal Revenue Service subsequently filed a Motion to Amend Opinion and Appellants filed a Response to Appellee's Motion to Amend Opinion. We construe both Appellee's motion and Appellants' response as motions for rehearing and grant them to the extent necessary to clarify our discussion of the procedures and forms used by the IRS. Having reviewed the issues raised in...

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