JACOBSEN v. C.I.R.

No. 18-3371.

950 F.3d 414 (2020)

Rick E. JACOBSEN, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided February 13, 2020.


Attorney(s) appearing for the Case

T. Keith Fogg , Carlton M. Smith , Attorney, Legal Services Center of Harvard Law School, Jamaica Plain , MA, for Petitioner-Appellant.

Bethany B. Hauser , Attorney, Teresa E. McLaughlin , Attorney, Department of Justice, Tax Division, Appellate Section, Gilbert Steven Rothenberg , Attorney, Department of Justice, Office of the Attorney General, Washington, DC, for Respondent-Appellee.

Before Bauer, Rovner, and Sykes, Circuit Judges.


Petitioner Rick E. Jacobsen's former wife Tina M. Lemmens embezzled over $400,000 from her employer, income that was not reported on the couple's jointly filed income taxes. As relevant here, after Lemmens was convicted for her embezzlement, the Internal Revenue Service ("IRS") audited the couple's joint tax returns for 2010...

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