United States Tenth Circuit
Aranda v. Comm'r of Internal Revenue, 04-9000
Tax Court's order declining to grant plaintiff additional innocent-spouse relief from certain tax liabilities is affirmed over plaintiff's contention that tax relief she received under 26 U.S.C. section 6015 abated her underlying tax liability, resulting additionally in a reduction in what she owed in penalties and interest.
Appellate Information
- Decided 12/21/2005
- Published 12/21/2005
Judges
- HARTZ, Circuit Judge., Before EBEL, HARTZ, and McCONNELL, Circuit Judges.
Court
- United States Tenth Circuit
Counsel
- For Appellant:
- Appeal from an order of the United States Tax Court (T.C. No. 5168-02), R. “Trey” Arvizu, III, Arvizu Law Office, P.C., Las Cruces, NM, for Petitioner-Appellant.
- For Appellees:
- Eileen J. O'Connor, Assistant Attorney General, Bruce R. Ellisen and Carol Barthel, Attorneys, United States Department of Justice, Tax Division, Washington, DC, for Respondent-Appellee.