United States First Circuit

Dismissal of plaintiff's complaint, which alleges that I.R.S. Notice 2011-70 concerning the availability of equitable relief to innocent spouses, affords her equitable relief from judgment, is affirmed, where: 1) by its plain language, Notice 2011-70 does not apply to plaintiff's situation because her request for relief was previously litigated, is now final, and there was no IRS stipulation; and 2) as such, plaintiff has failed to state a claim upon which relief can be granted.

Appellate Information

• Decided 11/25/2013
• Published 11/25/2013

Judges

• TORRUELLA

Court

• United States First Circuit

Counsel