United States Second Circuit

In an appeal from a bankruptcy court's order denying debtors' objection to a claim by the IRS, the order is affirmed where: 1) the bankruptcy court's finding that a notice of deficiency was mailed to debtors, based on a certified mail log stamped by the Postal Service and a partial copy of the notice, was not clearly erroneous; 2) debtors identified no affirmative misconduct on the part of the IRS warranting an estoppel; and 3) their argument that the certified mail log was inadmissible was waived.

Appellate Information

• Decided 11/23/2009
• Published 11/23/2009

Judges

• PER CURIAM:, Before:  CALABRESI, CABRANES, and HALL, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Steven M. Kwartin, Hollywood, FL, for Thomas J. O'Rourke and Carol D. O'Rourke., Regina S. Moriarty (John A. DiCicco, Acting Assistant Attorney General, and Bruce R. Ellisen, on the brief), Tax Division, Department of Justice, Washington, DC (Kathleen M. Mehltretter, United States Attorney for the Western District of New York, of counsel), for United States of America, Internal Revenue Service.