ULRICH v. C.I.R.

No. 08-70718.

585 F.3d 1235 (2009)

Sheryl L. ULRICH; Judson L. Ulrich, Petitioners, v. COMMISSIONER of INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

Filed November 3, 2009.


Attorney(s) appearing for the Case

Joe Alfred Izen, Jr., Bellaire, TX, for the petitioners.

Nathan J. Hochman, Assistant Attorney General, and Steven W. Parks and Ivan C. Dale, Attorneys, Tax Division, Department of Justice, Washington, DC, for the respondent.

Before: MARY M. SCHROEDER, STEPHEN REINHARDT and CARLOS T. BEA, Circuit Judges.


PER CURIAM.

Judson and Sheryl Ulrich appeal a decision of the United States Tax Court denying their appeal from a Collection Due Process Hearing in which the Internal Revenue Service (IRS) Appeals Office determined that the IRS could proceed with collection of the Ulrichs' 1999, 2000, and 2001 taxes. We have jurisdiction pursuant to 26 U.S.C. § 7482(a)(1). We affirm.

At the conclusion of an audit of the Ulrichs...

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