United States Fifth Circuit

A judgment against petitioner on his petition for a redetermination of his tax liability for a particular year is affirmed over claims that: 1) the tax court lacked jurisdiction because the notice of deficiency was not promulgated pursuant to a valid delegation of authority; 2) the decision should be vacated because petitioner was prejudiced by a clerk's failure to transcribe certain routine scheduling conferences involving the parties and the court; and 3) a calculation was incorrect because petitioner filed documents illustrating that he was entitled to a refund.

Appellate Information

• Decided 01/16/2007
• Published 01/16/2007

Judges

• JERRY E. SMITH, Circuit Judge:, Before SMITH, WIENER, and OWEN, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Charles Edward McFarland, New Castle, KY, for Selgas., John A. Nolet, Tax Div., App. Section, Richard Bradshaw Farber, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Robert R. Di Trolio, U.S. Tax Court, Donald L. Korb, Chief Counsel, IRS, Washington, DC, for CIR.