1. Home
  2. Browse Decisions
  3. F.3d
  4. 514 F.3d
  5. 514 F.3d 1119 (2008)
 

COX v. C.I.R.

No. 06-9004.

514 F.3d 1119 (2008)

Louis A. COX; Christine Cox, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

January 30, 2008.

Attorney(s) appearing for the Case

Kevin Planegger (Ted H. Merriam with him on the briefs), of Merriam Law Firm, P.C., Denver, CO, for Petitioners-Appellants.

Karen Gregory, Attorney (Eileen J. O'Connor, Assistant Attorney General; Andrea R. Tebbets, Attorney, on the brief), Tax Division, Department of Justice, Washington, DC, for Respondent-Appellee.

Before KELLY, SEYMOUR, and MURPHY, Circuit Judges.

PAUL J. KELLY, JR., Circuit Judge.

This appeal considers whether an Internal Revenue Service ("IRS") appeals officer was disqualified by statute, I.R.C. § 6330(b)(3), from conducting a Collection Due Process ("CDP") hearing regarding the taxpayers' 2001 and 2002 tax liabilities, when he had previously considered those liabilities during a CDP hearing involving a prior year's (2000) tax liability.1 Exercising jurisdiction under I.R...

Let's get started

Leagle.com

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