United States Tenth Circuit
Scanlon White, Inc. v. Comm'r of Internal Revenue, 06-9000
Summary judgment in favor of the Commissioner of Internal Revenue on a taxpayer's application for abatement of accrued interest on unpaid employment taxes is affirmed where the Commissioner lacked authority to abate interest under 26 U.S.C. section 6404(e) with respect to taxpayer-s employment taxes.
Appellate Information
- Decided 12/19/2006
- Published 12/20/2006
Judges
- HARTZ, Circuit Judge., Before HARTZ, HOLLOWAY, and BALDOCK, Circuit Judges.
Court
- United States Tenth Circuit
Counsel
- For Appellant:
- Submitted on the briefs: , John Leeper, Scanlon White, Inc., El Paso, Texas, for Petitioner-Appellant.
- For Appellees:
- Eileen J. O'Connor, Assistant Attorney General, Andrea R. Tebbets, Attorney, Karen G. Gregory, Attorney, Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellee.