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CHRISTOPHER CROSS, INC. v. U.S.

No. 05-30606.

461 F.3d 610 (2006)

CHRISTOPHER CROSS, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

August 21, 2006.

Attorney(s) appearing for the Case

Douglas L. Salzer (argued), Ajubita, Leftwich & Salzer, New Orleans, LA, for Plaintiff-Appellant.

Carol A. Barthel (argued), Kenneth L. Greene, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, for U.S.

Before JONES, Chief Judge, and BARKSDALE and BENAVIDES, Circuit Judges.

BENAVIDES, Circuit Judge:

This case concerns whether an Internal Revenue Service ("IRS") appeals officer abused her discretion in returning an offer in compromise submitted by Christopher Cross, Inc. ("Taxpayer"). Specifically, Taxpayer challenges the appeals officer's reliance on the Internal Revenue Manual. For the reasons set forth below, we find that the appeals officer acted within her discretion in rejecting Taxpayer's offer in compromise. Therefore, we affirm...

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