United States Fourth Circuit

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

Judges

Court

• United States Fourth Circuit

Counsel

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