United States Tenth Circuit
Springer v. Comm'r. of Int'l. Rev., 08-9004
In a challenge to collection due process determinations issued by the IRS's Office of Appeals regarding plaintiff's tax obligations, summary judgment for defendant is affirmed where, because plaintiff failed to articulate any cognizable violation of the Paperwork Reduction Act (PRA) in connection with the imposition of the failure-to-pay penalties, section 3512(a) of the PRA provided him with no protection from those penalties.
Appellate Information
- Decided 08/31/2009
- Published 08/31/2009
Judges
- McKAY, Circuit Judge., Before KELLY, McKAY, and BRISCOE, Circuit Judges.
Court
- United States Tenth Circuit
Counsel
- For Appellant:
- Submitted on the briefs: Jerold Barringer, Nokomis, IL, for Petitioner-Appellant.
- For Appellees:
- Nathan J. Hochman, Assistant Attorney General, Michael J. Haungs, Laurie Snyder, Attorneys, Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellee.