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MARTIN S. AZARIAN, P.A. v. C.I.R.

No. 17-2134.

897 F.3d 943 (2018)

MARTIN S. AZARIAN, P.A., Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: July 27, 2018.

Attorney(s) appearing for the Case

Eric Johnson , Saint Paul, MN, for Appellant.

Arthur Thomas Catterall , Supervisory Attorney, John Schumann , U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Jeremy H. Fetter , Jason D. Laseter , Internal Revenue Service, Special Trial Attorney, Dallas, TX, Julie A. Schwoebel , Chicago, IL, for Appellee.

Before BENTON, KELLY, and STRAS, Circuit Judges.

Martin S. Azarian, P.A., petitioned the Tax Court1 for relief from a determination that it owed additional employment tax. The Tax Court dismissed for lack of jurisdiction. The taxpayer appeals. Having jurisdiction under section 7482(a)(1),2 this court affirms.

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