United States Fourth Circuit

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McHenry v. Comm'r of Internal Revenue, 11-1239

In a tax case arising out of a notice of deficiency issued by the IRS to an individual who had participated in a tax avoidance scheme to take advantage of the lower taxes in the Virgin Islands, the Tax Court's denial of a motion to intervene by the government of the United States Virgin Islands is affirmed, where: 1) the Virgin Islands did not administer the US tax code, so it had not satisfied the basic and essential requirement of permissive intervention by a government officer or agency; 2) there was not a clear abuse of the Tax Court's especially broad discretion to deny intervention, given its concerns over the consequences of granting the motion; and 3) the Virgin Islands' motion to intervene as a matter of right was properly denied.

Appellate Information

  • Decided 04/16/2012
  • Published 04/16/2012



  • United States Fourth Circuit


  • For Appellant:
  • Joseph Andrew DiRuzzo, III, Jennifer Marie Rubin

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