ADOLPHSON v. C.I.R.

No. 15-2242.

842 F.3d 478 (2016)

Kerry ADOLPHSON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided November 18, 2016.


Attorney(s) appearing for the Case

Lowell H. Becraft, Jr. , Attorney, Huntsville, AL, for Petitioner-Appellant.

Randolph L. Hutter , Bruce R. Ellisen , Attorneys, Department of Justice, Tax Division, Appellate Section, Washington, DC, Respondent-Appellee.

Before Flaum, Manion, and Williams, Circuit Judges.


This is a difficult tax case made more so by the refusal of the Commissioner of Internal Revenue to engage the taxpayer's arguments or the tax court's decision. Kerry Adolphson, who has failed to file a tax return since at least 2002, challenges levies used by the IRS to collect his unpaid taxes. The tax court dismissed...

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