United States Sixth Circuit
Golden v. Comm'r of Internal Revenue, 072431
In a matter raised in Tax Court, denial of relief from IRS' proposed collection action is affirmed over claims that: 1) the Tax Court erred in finding that petitioners were precluded by res judicata from challenging the timeliness of the assessment; and 2) the Tax Court erred in denying petitioner innocent-spouse relief under Internal Revenue Code section 6015.
Appellate Information
- Decided 11/26/2008
- Published 11/26/2008
Judges
Court
- United States Sixth Circuit