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WILSON v. C.I.R.

No. 10-72754.

705 F.3d 980 (2013)

Karen Marie WILSON, Petitioner-Appellee, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed January 15, 2013.

Attorney(s) appearing for the Case

Philip A. O'Connell, Jr. , SNR Denton US LLP, Boston, MA; Katherine J. Evans and Khoa Ngo , SNR Denton US LLP, San Francisco, CA, for Petitioner.

John A. DiCicco , Acting Assistant Attorney General; Teresa E. McLaughlin and Bethany B. Hauser , Attorneys, Tax Division, Department of Justice, Washington, D.C., for Respondent.

Opinion by Judge THOMAS; Dissent by Judge BYBEE.

OPINION

THOMAS, Circuit Judge:

In this case, we consider how the Tax Court should review appeals for equitable innocent spouse relief from joint and several liability for unpaid taxes under 26 U.S.C. § 6015(f). We join the Eleventh Circuit and hold that the Tax Court properly considered new evidence outside the administrative record. We also conclude that the Tax Court correctly applied a de novo standard of...

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