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KELLER TANK SERVICES II, INC. v. C.I.R.

No. 16-9001.

848 F.3d 1251 (2017)

KELLER TANK SERVICES II, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

Filed February 21, 2017.

Attorney(s) appearing for the Case

A. Lavar Taylor , A. Lavar Taylor Law Offices, Santa Ana, California ( Jonathan T. Amitrano , A. Lavar Taylor Law Offices, Santa Ana, California; Allen J. White , Allen J. White & Associates, Downers Grove, Illinois; and William Wise , Wise & Stracks, Chicago, Illinois, with him on the briefs), appearing for Appellant.

Jennifer M. Rubin , Attorney, Tax Division ( Caroline D. Ciraolo , Principal Deputy Assistant Attorney General; Diana L. Erbsen , Deputy Assistant Attorney General; Gilbert S. Rothenberg , Attorney, Tax Division; and Michael J. Haungs , Attorney, Tax Division, with her on the brief), United States Department of Justice, Washington, DC, appearing for Appellee.

Before HOLMES, MATHESON, and McHUGH, Circuit Judges.

In this appeal, we address whether a taxpayer may challenge a tax penalty in a Collection Due Process hearing ("CDP hearing") after already having challenged the penalty in the Appeals Office of the Internal Revenue Service ("IRS").

Keller Tank Services II, Inc. ("Keller...

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