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MAIER v. C.I.R.

Docket No. 03-4509.

360 F.3d 361 (2004)

John MAIER, III, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: February 26, 2004.

Attorney(s) appearing for the Case

John Maier, III, pro se, Kingston, NY, for Petitioner-Appellant.

Rachel I. Wollitzer, Department of Justice, Tax Division (Eileen J. O'Connor, Assistant Attorney General, Thomas J. Clark, Department of Justice, Tax Division, on the brief), Washington, DC, for Respondent-Appellee.

Before: WALKER, Chief Judge, OAKES and KATZMANN, Circuit Judges.

JOHN M. WALKER, JR., Chief Judge:

Petitioner-appellant John Maier, III ("appellant") appeals the dismissal of his petition for want of jurisdiction by the United States Tax Court (Howard A. Dawson, Jr., Judge). Appellant argues that the Tax Court improperly refused to hear his petition for review of the determination of the Internal Revenue Service ("IRS") that his former spouse was innocent of joint and several tax liability under 26 U.S.C. § 6015(f)...

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