United States Eighth Circuit

IRS carried its burden of showing taxpayer owed taxes and interest for the 1985 and 1986 tax years. Bankruptcy court did not err in finding tax lien on taxpayer's property was valid; reopening record to receive testimony from IRS revenue officer was not an abuse of discretion.

Appellate Information

• Decided 02/10/2004
• Published 02/10/2004

Judges

• HEANEY, Circuit Judge., Before MORRIS SHEPPARD ARNOLD, HEANEY, and RILEY, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Jerrold Wanek, argued, Des Moines, Iowa, for appellant.


• For Appellees:
  
• Rachel I. Wollitzer, argued, U.S. DOJ, Tax Division, Washington DC, for appellee.