IN RE KRISS

No. 21-1206.

53 F.4th 726 (2022)

IN RE: Terrence P. KRISS, Debtor, Terrence P. Kriss, Appellant, v. United States, Appellee.

United States Court of Appeals, First Circuit.

November 22, 2022.


Attorney(s) appearing for the Case

John A.E. Pottow and Timothy Chevalier for appellant.

Julie Ciamporcero Avetta, Attorney, Tax Division, Department of Justice, with whom John J. Farley, Acting United States Attorney, David A. Hubbert, Acting Assistant Attorney General, and Ellen Page DelSole, Attorney, Tax Division, Department of Justice, were on brief, for appellee.

Before Lynch and Kayatta, Circuit Judges, and Woodlock, District Judge.


Terrence Kriss failed to file income tax returns when due for 1997 and 2000. Nor did he pay the taxes that were owed. In March of 2003, without the benefit of a return (or any other help from Kriss), the IRS assessed the tax believed to be due, including penalties and interest, for tax year 1997, in the amount of $30,568...

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