United States First Circuit

The Internal Revenue Service Office of Appeals properly determined that the IRS may collect, by levy, unpaid employment taxes and penalties owed by plaintiff.

Appellate Information

• Decided 07/08/2005
• Published 07/08/2005

Judges

• CAMPBELL, Senior Circuit Judge., Before BOUDIN, Chief Judge, CAMPBELL, Senior Circuit Judge, and GERTNER, District Judge.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Timothy J. Burke for appellant.


• For Appellees:
  
• Jonathan S. Cohen, Tax Division, Department of Justice, with whom Eileen J. O'Connor, Assistant Attorney General, John Schumann, Tax Division, Department of Justice, and Michael J. Sullivan, United States Attorney, were on brief for appellee.