BENSON v. COMMISSIONER OF INTERNAL REVENUE (2019)

United States Court of Appeals, Eighth Circuit.

Brian BENSON, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 18-3526

Decided: August 02, 2019

Before COLLOTON, WOLLMAN, and ERICKSON, Circuit Judges.

Brian Benson, Pro Se Philip Edward Blondin, Karen O. Myrick, Jessica R. Nolen, Internal Revenue Service, Saint Louis, MO, Arthur Thomas Catterall, Supervisory Attorney, Richard L. Parker, Gilbert Steven Rothenberg, Senior Attorney, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, William M. Paul, U.S. Internal Revenue Service, Office of Chief Counsel, for Appellee

[Unpublished]

Brian Benson appeals from a tax court decision ¹ which sustained the Commissioner of Internal Revenue’s determination denying his request for innocent spouse relief under 26 U.S.C. § 6015. We review the tax court’s determination whether to award equitable relief under § 6015(f) for abuse of discretion. We conclude on review of the record that the tax court did not abuse its discretion, and we therefore affirm. See 8th Cir. R. 47B.

FOOTNOTES

1. The Honorable Richard T. Morrison, United States Tax Court Judge.

PER CURIAM.

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