United States Sixth Circuit

I.R.S. Delegation Order ("DO") 209, which deals specifically with delegated authority to enter into written settlement agreements in partnership cases, applies to agreements with the IRS settling tax treatment of certain partnership items.

Appellate Information

• Decided 09/18/2002
• Published 09/18/2002

Judges

• Before SUHRHEINRICH, SILER, and GILMAN, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• Kyle R. Weems (argued and briefed), Weems & Associates, Chattanooga, TN, for Appellants.


• For Appellees:
  
• Jason S. Zarin, U.S. Dept. of Justice Tax Div., Washington, DC, Kenneth L. Greene (briefed), Karen D. Utiger (argued and briefed), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, for Appellees.