TUCKER v. C.I.R.

No. 11-1191.

676 F.3d 1129 (2012)

Larry E. TUCKER, Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided April 20, 2012.


Attorney(s) appearing for the Case

Carlton M. Smith argued the cause and filed the briefs for appellant.

Teresa E. McLaughlin , Attorney, U.S. Department of Justice, argued the cause for appellee. With her on the brief were Tamara W. Ashford , Deputy Assistant Attorney General, and Teresa T. Milton , Attorney.

Before: SENTELLE, Chief Judge, GRIFFITH, Circuit Judge, and WILLIAMS, Senior Circuit Judge.


Opinion for the Court filed by Senior Circuit Judge WILLIAMS.

WILLIAMS, Senior Circuit Judge.

Taxpayer Larry Tucker appeals a judgment of the Tax Court rejecting two contentions: first, a constitutional claim that certain employees of the Internal Revenue Service's Office of Appeals are "Officers of the United States," so that their appointments must conform to the Constitution's Appointments Clause, art. II, §...

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