United States Seventh Circuit
Kindred v. Comm'r of Internal Revenue, 05-1424
Summary judgment for the IRS in a suit over a tax lien is affirmed over petitioners' claims that: 1) the IRS appeals officer abused his discretion by not allowing them to introduce proposed "collection alternatives"; 2) they should have been allowed to introduce evidence for an "innocent spouse" defense; and 3) the IRS' assessment of tax liability was untimely.
Appellate Information
- Argued 10/25/2005
- Decided 07/20/2006
- Published 07/20/2006
Judges
- COFFEY, Circuit Judge., Before COFFEY, MANION, and KANNE, Circuit Judges.
Court
- United States Seventh Circuit
Counsel
- For Appellant:
- Robert A. Jones (argued), Las Vegas, NV, for Petitioner-Appellant.
- For Appellees:
- Sara Ann Ketchum (argued), Deborah K. Snyder, Andrea Tebbets, Department of Justice Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.