United States Tenth Circuit

By refusing to allow a taxpayer to sign his otherwise valid and processed tax return after he was notified of his inadvertent omission, the IRS waived the assertion that, for lack of a signature, no valid return had been filed.

Appellate Information

• Decided 01/25/2001
• Published 01/25/2001

Judges

• McKAY, Circuit Judge., Before KELLY and McKAY, Circuit Judges, and BROWN, District Judge.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• W. Kevin Jackson of Jensen, Duffin, Carman, Dibb & Jackson, Salt Lake City, UT, for Petitioner-Appellant.


• For Appellees:
  
• Karen D. Utiger (Randolph Hutter and Ann B. Durney with her on the briefs), U.S. Department of Justice, Tax Division, Washington, DC, for Respondent-Appellee.