IN RE HARKER

No. 03-1326.

357 F.3d 846 (2004)

In re: Dennis HARKER, Debtor. Dennis Harker, Appellant, v. United States of America (Acting through the Internal Revenue Service), Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: February 10, 2004.


Attorney(s) appearing for the Case

Jerrold Wanek, argued, Des Moines, Iowa, for appellant.

Rachel I. Wollitzer, argued, U.S. DOJ, Tax Division, Washington DC, for appellee.

Before MORRIS SHEPPARD ARNOLD, HEANEY, and RILEY, Circuit Judges.


HEANEY, Circuit Judge.

This is a tax evasion case which has been in the courts for over a decade. The facts have been discussed several times below1 and are summarized here for the purposes of this appeal.

In 1994, the United States Tax Court determined that Dennis Harker was responsible for certain tax deficiencies and fraud penalties for the years 1985-87. Harker v. Comm'r, 68 T.C.M. (CCH) 1272

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