United States First Circuit

Decision of the tax court is affirmed where: 1) the Tax Court did not clearly err in finding that the IRS and taxpayers had not formed a settlement contract; 2) the IRS did not abuse its discretion in refusing to accept an amended offer-in-compromise reflecting the terms of a settlement proposal; 3) the IRS properly imposed a pre-hearing levy; and 4) the taxpayer was not entitled to attorney's fees since he was not a prevailing party.

Appellate Information

• Decided 12/20/2007
• Published 12/20/2007

Judges

• BOUDIN, Chief Judge., Before BOUDIN, Chief Judge, TORRUELLA, Circuit Judge, and SCHWARZER, Senior District Judge.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Timothy J. Burke with whom Burke & Associates was on brief for petitioner, appellant.


• For Appellees:
  
• Rachel I. Wollitzer, Tax Division, Department of Justice, with whom Eileen J. O'Connor, Assistant Attorney General, and Kenneth L. Greene, Tax Division, Department of Justice, were on brief for respondent, appellee.