No. 04-9003.

436 F.3d 1216 (2006)

Alfred J. MARTIN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

February 6, 2006.

Attorney(s) appearing for the Case

Patricia Tucker, Law Office of Patricia Tucker PC, Albuquerque, NM, for Petitioner-Appellant.

Patricia M. Bowman, United States Department of Justice, Washington, DC (Eileen J. O'Connor and Richard Farber, United States Department of Justice, Washington, DC, with her on the brief), for Respondent-Appellee.

Before TACHA, Chief Circuit Judge, BALDOCK, Circuit Judge, and EBEL, Circuit Judge.

EBEL, Circuit Judge.

This is an appeal from a decision of the United States Tax Court permitting the Internal Revenue Service ("IRS") to levy the property of Petitioner-Appellant Alfred Martin. For the reasons discussed below, we AFFIRM the judgment of the tax court. We hold that the filing of a petition for redetermination suspends the running of the statute of limitations for the IRS to assess a taxpayer's income tax, even when the petition is not authorized by...

Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases