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SPRINGER v. C.I.R.

No. 08-9004.

580 F.3d 1142 (2009)

Lindsey K. SPRINGER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

August 31, 2009.

Attorney(s) appearing for the Case

Submitted on the briefs:* Jerold Barringer, Nokomis, IL, for Petitioner-Appellant.

Nathan J. Hochman, Assistant Attorney General, Michael J. Haungs, Laurie Snyder, Attorneys, Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellee.

Before KELLY, McKAY, and BRISCOE, Circuit Judges.

McKAY, Circuit Judge.

In this tax case arising under the Internal Revenue Code, Lindsey K. Springer appeals the Order and Decision entered by the United States Tax Court granting summary judgment in favor of the Commissioner of Internal Revenue on Mr. Springer's challenges to collection due process determinations issued by the Internal Revenue Service's Office of Appeals. The determinations permit the IRS to proceed to collect by levy Mr. Springer's delinquent federal...

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