BERKUN v. C.I.R.

No. 17-11216.

890 F.3d 1260 (2018)

Alan M. BERKUN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

May 25, 2018.


Attorney(s) appearing for the Case

Joseph A. DiRuzzo, III , Joseph A. DiRuzzo, III, PA, Fort Lauderdale, FL, Howard S. Levy , Voorhees & Levy, LLC, CINCINNATI, OH, for Petitioner-Appellant.

Janet A. Bradley , Gilbert Steven Rothenberg , Bridget Maria Rowan , U.S. Department of Justice, Chief Appellate Section Tax Division, Washington, DC, Louis H. Hill , Cincinnati, OH, Gary R. Shuler, Jr. , Cincinnati, OH, William J. Wilkins , Chief Counsel — IRS, Washington, DC, for Respondent-Appellee.

Before MARTIN, JORDAN, and WALKER, Circuit Judges.


If the Internal Revenue Service intends to levy on a restitution-based assessment against a taxpayer who is imprisoned, must it provide notice to him at his prison address? Alan Berkun, who is appealing the tax court's dismissal of his petition for review for lack of jurisdiction...

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