United States Ninth Circuit

Under IRC 446, the IRS does not have authority to use estimates in making income tax assessments for collection of FICA taxes when determining food servers' tip income.

Appellate Information

• Argued 03/15/2000
• Decided 03/07/2001
• Published 03/07/2001

Judges

• Before:  KOZINSKI, KLEINFELD and McKEOWN, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Jeffrey R. Meyer, Attorney for the Department of Justice Tax Division, Washington, D.C., for the appellant.


• For Appellees:
  
• Tracy J. Power and Thomas W. Power, Power & Power, Arlington, Virginia, for the appellee., Peter G. Kilgore, for amicus curiae National Restaurant Association in support of Appellee.