United States First Circuit

In a taxpayer's appeal from the Tax Court's ruling that she is ineligible for "innocent spouse" relief under 26 U.S.C. section 6015(b)(1)-(2), (f), and may not assert that defense against the government's continuing attempts to reduce to judgment certain federal income tax liabilities, judgment is affirmed where the Tax Court correctly concluded that plaintiff was not entitled to renew her claim for the relief sought due to res judicata grounds.

Appellate Information

• Decided 07/02/2012
• Published 07/02/2012

Judges

• TORRUELLA

Court

• United States First Circuit

Counsel