United States Sixth Circuit
Living Care Alternatives v. IRS, 04-3194, 04-3554
The Internal Revenue Service's Appeals Office properly allowed tax liens and levies on plaintiff-nursing home's property for unpaid employment taxes.
Appellate Information
- Decided 06/02/2005
- Published 06/02/2005
Judges
- Before: KEITH, MERRITT, and CLAY, Circuit Judges.
Court
- United States Sixth Circuit
Counsel
- For Appellant:
- Carla I. Struble, Westerville, Ohio, for Appellant.
- For Appellees:
- Robert J. Branman, United States Department of Justice, Appellate Section, Tax Division, Washington, D.C., for Appellee., Rachel I. Wollitzer, Jonathan S. Cohen, United States Department of Justice, Appellate Section, Tax Division, Washington, D.C., for Appellee.