United States Ninth Circuit
US v. GALLETTI, 01-55953/4
The IRS cannot collect a partnership's tax deficiency directly from the partners, without first making individualized assessments or obtaining judgments against the partners, holding them liable for the partnership's tax debts; bankruptcy claims were time-barred.
Appellate Information
- Decided 08/08/2002
- Published 08/08/2002
Judges
Court
- United States Ninth Circuit