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ROMANO-MURPHY v. C.I.R.

No. 13-13186.

816 F.3d 707 (2016)

Linda J. ROMANO-MURPHY, Petitioner-Appellant, v. COMMISSIONER of the INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

March 7, 2016.

Attorney(s) appearing for the Case

Linda J. Romano-Murphy, Boca Raton, FL, pro se.

Marion E.M. Erickson , Joan I. Oppenheimer , Gilbert Steven Rothenberg , U.S. Department of Justice, Washington, DC, William J. Wilkins , Chief Counsel-IRS, Washington, DC, for Respondent-Appellee.

Before JORDAN, JULIE CARNES, and LINN, Circuit Judges.

Learned Hand and John Minor Wisdom, two of our most venerated jurists, described the Internal Revenue Code as a labyrinth. See Branum v. Commissioner, 17 F.3d 805, 808 (5th Cir.1994) (Wisdom, J.); Learned Hand, Thomas Walter Swan, 57...

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