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KRONER v. COMMISSIONER OF INTERNAL REVENUE

No. 20-13902.

48 F.4th 1272 (2022)

Burt KRONER, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Eleventh Circuit.

Filed: September 13, 2022.

Attorney(s) appearing for the Case

Elliot H. Scherker , Bethany Jane Matilda Pandher , Greenberg Traurig, PA, Miami, FL, Barbara Kaplan , Greenberg Traurig, PA, New York, NY, for Petitioner-Appellee.

Geoffrey Klimas , Jacob Earl Christensen , Francesca Ugolini , U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, Michael J. Desmond , Chief Counsel — IRS, Washington, DC, Adrienne E. Griffin , Internal Revenue Service, Acting Chief Counsel, Washington, DC, for Respondent-Appellant.

Before NEWSOM, BRANCH, and BRASHER, Circuit Judges.

This appeal is about the IRS's process for assessing tax penalties. By statute, the IRS cannot assess certain penalties against a delinquent taxpayer "unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination...." 26 U.S...

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