United States Tenth Circuit

A company's appeal from a partial judgment of a district court, upholding the IRS Appeals Office's denial of its request for abatement of financial penalties, is dismissed for lack of jurisdiction where plaintiff-company had to wait to appeal on the penalty decision until completion of remanded proceedings regarding its request for an alternative payment plan to repay its delinquent taxes and penalties.

Appellate Information

• Decided 10/31/2006
• Published 11/01/2006

Judges

• SEYMOUR, Circuit Judge., Before LUCERO, SEYMOUR, and O'BRIEN, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Theodore H. Merriam (Kevin A. Planegger with him on the briefs), Merriam Law Firm, P.C., Denver, CO, for Plaintiff-Appellant.


• For Appellees:
  
• Teresa E. McLaughlin, Attorney, Tax Division (Eileen J. O'Connor, Assistant Attorney General;  and John A. Nolet, Attorney, Tax Division, with her on the brief), Department of Justice, Washington, D.C., for Defendant-Appellee.