United States Eleventh Circuit

Plaintiff-taxpayers' Offer in Compromise does not permit them to deduct amounts that they paid under a separate agreement that they had with the Internal Revenue Service.

Appellate Information

• Decided 08/12/2005
• Published 08/12/2005

Judges

• TJOFLAT, Circuit Judge:, Before EDMONDSON, Chief Judge, and TJOFLAT and KRAVITCH, Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Vivian D. Hoard, Marietta, GA, for the Begners., Charles Bricken, Deborah K. Snyder, U.S. Dept. of Justice, App. Tax Div., Washington, DC, Amy Levin Weil, U.S. Atty., Mary Christine Roemer, Atlanta, GA, for U.S.