No. 22-1566-cv August Term 2022.

81 F.4th 64 (2023)

UNITED STATES of America, Plaintiff-Appellee, v. Walter SCHILLER and Denise Schiller, Defendants-Appellants.

United States Court of Appeals, Second Circuit.

Decided: August 30, 2023.

Attorney(s) appearing for the Case

Larry Kars , Larry Kars P.C., New York, NY, for Defendants-Appellants Walter Schiller and Denise Schiller.

Julie Ciamporcero Avetta , Atty., Tax Division, Dept. of Justice, Washington, D.C. ( David A. Hubbert , Deputy Asst. Atty. Gen., Joan I. Oppenheimer , Atty., Tax Division, Dept. of Justice, Washington, D.C., and Breon Peace , U.S. Atty. E.D.N.Y. on the brief), for Plaintiff-Appellee United States of America.

Before: Livingston, Chief Judge, Chin and Kahn, Circuit Judges.

Defendants-Appellants, Walter and Denise Schiller, appeal from a judgment of the United States District Court for the Eastern District of New York (Vitaliano, J.) awarding the United States $112,324.18, plus statutory additions and interest, in connection with an unpaid tax assessment from 2007. The...

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