United States Sixth Circuit

The tax code and regulations do not create a ministerial-task obligation on the IRS to notify, and thereby remove from a partnership audit, a tax matters partner who is under criminal investigation.

Appellate Information

• Decided 11/18/2004
• Published 11/18/2004

Judges

• MERRITT, Circuit Judge., Before:  MERRITT, DAUGHTREY, and SUTTON, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:Terri A. Merriam, Pearson Merriam, Seattle, Washington, for Appellant. Anthony T. Sheehan, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF:Terri A. Merriam, Wendy S. Pearson, Pearson Merriam, Seattle, Washington, for Appellant. Anthony T. Sheehan, Richard Farber, United States Department of Justice, Washington, D.C., for Appellee.