1. Home
  2. Browse Decisions
  3. F.3d
  4. 793 F.3d
  5. 793 F.3d 1030 (2015)
 

KNUDSEN v. C.I.R.

No. 13-72077.

793 F.3d 1030 (2015)

Barbara Jane KNUDSEN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed July 15, 2015.

Attorney(s) appearing for the Case

Ashley McDonald (argued), Certified Law Student, Lewis & Clark Low Income Taxpayer Clinic, Portland, OR; Dennis M. Vannier , Supervising Volunteer Attorney, Lewis & Clark Low Income Taxpayer Clinic, Portland, OR; Jan R. Pierce , Supervisory Attorney, Lewis & Clark Low Income Taxpayer Clinic, Portland, OR, for Petitioner-Appellant.

Carol Barthel (argued) and Joan I. Oppenheimer , United States Department of Justice, Tax Division, Washington, D.C., for Respondent-Appellee.

Before: WILLIAM A. FLETCHER and ANDREW D. HURWITZ, Circuit Judges, and DONALD E. WALTER, Senior District Judge.

OPINION

In this case, we are asked to decide whether a unilateral concession by the Internal Revenue Service ("IRS") is a settlement, for purposes of the Qualified Offer Rule ("QOR") of the Internal Revenue Code, codified at 26 U.S.C. § 7430(c)(4)(E). We conclude...

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